Renner Company sold land to Bethany Enterprises, its parent, on June 1, 2020. The sale price was $218,000. The land originally cost Renner $239,000. Renner reported net income of $400,000 and $496,000 for 2020 and 2021, respectively. Bethany sold the land it purchased from Renner for $228,000 in 2022. What is the consolidated amount of gain or loss on sale of land for 2022? Select one: A. $11,000 loss B. $10,000 gain C. $10,000 loss D. $21,000 loss