Stark Company, a 90% owned subsidiary of Parker, Inc., sold land to Parker on May 1, 20X1, for $80,000. The land originally cost Stark $85,000. Stark reported net income of $200,000, $180,000, and $220,000 for 20X1, 20X2, and 20X3, respectively. Parker sold the land purchased from Stark in 20X1 to an external third party for $92,000 in 20X3. Compute the gain or loss relating to the land that will be reported in consolidated net income for 20X3?