Miller Company, an 80% owned subsidiary of Leo Company, purchased land from Leo in 2019 for $75,000. The land originally cost Leo $60,000. The land was eventually sold to an outside party in 2022. On a consolidation worksheet, what adjustment would be made in 2019 regarding the land transfer on Entry TL? a. Debit gain for $12,000. b. Credit gain for $12,000. c. Debit land for $15,000. d. Credit land for $15,000. e. None of the above