In 2011, Parla Corporation sold land to its subsidiary, Sidd Corporation, for $38,000. It had a book value of $24,000. In the next year (2012), Sidd sold the land for $41,000 to an unaffiliated firm. The gain on land that should be reported in 2012 consolidated income statement is: a $17,000 b. $0 c. None of the answer is correct. d. $14,000 e. $3,000