Large bought 90% of the shares of Small several years ago. This year, it sells 80% of Smalls stock for $9 per share, at a time when the book value is $8 per share in Larges books. Large no longer has control. Which of the following statements is correct, under GAAP, for the consolidated statements?

		Large will report a gain, in net income, of $1 per share sold
		Large will report a gain, in comprehensive income, of $1 per share sold
		Large will record an increase in paid-in capital of $1 per share sold
		Large will not make any entry to record this transaction.