Swanson Corporation purchased land from Clayton Corporation for $ 240,000 on December 20, 20X3. This purchase followed a series of transactions between Swanson-controlled subsidiaries. On February 7, 20X3, Sullivan Corporation purchased the land from a nonaffiliate for $ 145,000. It sold the land to Kolder Company for $ 130,000 on October 10, 20X3, and Kolder sold the land to Clayton for $ 180,000 on November 27, 20X3. Swanson has control of the following companies