Please help with it

Meeker owns 70% of Borland. On January 1, 2015 Meeker sell Land (cost of $70,000) to Borland for $110,000. Borland holds the land until December 31, 2019 when it sells it to third parties for $150,000. How much is the Consolidated Gain on Sale for 2019 O $80,000 O $0 O $56,000 O $40,000 O $64,000