Highway Infrastructure Corporation purchased land for $125,000 from a nonaffiliate on January 1, 20X5. Highway sold the land to Roadline Infrastructure Corporation, a 100% owned subsidiary, on June 30, 20X5, for $135,000. Roadline sold the land to an independent third party for $150,000 on February 1, 20X6. Calculate the unrealized gain or loss on Highway's books as of December 31, 20X5. Group of answer choices Unrealized loss of $25,000 Unrealized gain of $15,000 Unrealized gain of $10,000 Unrealized loss of $15,000