FedEx Corporation purchased land on January 1, 1992, for $900,000. On July 1, 2012, FedEx sold the land to DHL Corporation, for $980,000. In 2014, DHL sold the land to an unrelated party. DHL Corporation owns 80 percent of the voting common stock of FedEx Corporation. 1. Considering the information given above, what elimination entry would be needed with respect to the land in the workpaper used to prepare consolidated financial statements for 2012,2013,2014,2015