Gold Corporation and Silver Corporation file consolidated returns. In January 2019, Gold sold Silver Land with a basis of $75,000 for its fair value of $100,000. Silver sold the property to an unrelated party in April 2020 for $125,000. What amount of gain should be reported for these transactions in the consolidated returns for 2019 and 2020?

A)

2019	2020
$25,000	$50,000

B)

2019	2020
$0	$25,000

C)

2019	2020
$0	$50,000

D)

2019	2020
$25,000	$75,000

Please provide an explanation, thank you!