Katniss Corporation is an 80%-owned subsidiary of Peeta, Inc., and was acquired by Peeta several years ago. On January 1, 2019, Peeta sold an indefinite-lived intangible asset with a book value of $200,000 to Katniss for $350,000. Katniss resold the intangible to an unrelated party for $650,000 on July 23, 2020. The gain from sale of the intangible will be reported in the consolidated income statements for 2019 and 2020, respectively, as Select one: a. $150,000 and $300,000 O b. $0 and $300,000 O c. $0 and $450,000 O d. $150,000 and $450,000