Osprey Corporation created a wholly owned subsidiary, Branch Corporation, on January 1, 2011, at which time Osprey sold land with a book value of $90,000 to Branch at its fair market value of $140,000. Also, on January 1, 2013, Osprey sold to Branch equipment with a book value of $130,000 and a fair value of $165,000. The equipment had a remaining useful life of 4 years and is being depreciated under the straight-line method. On January 1, 2013, Branch resold the land to an outside entity for $150,000. Branch continues to use the equipment purchased from Osprey. Income statements for Osprey and Branch for the year ended December 31, 2013 are summarized below. At what amounts did the following items appear on a consolidated income statement for Osprey Corporation and Subsidiary for the year ended December 31, 2013? Gain on Sale of Land Depreciation Expense Consolidated net income