Stiller Company, an 80% owned subsidiary of Leo Company, purchased land from Leo on March 1, 2017 for $75,000. The land originally cost Leo $60,000. Compute the gain or loss on the intra-entity sale of land that Leo would recognize on their individual accounting records. Group of answer choices a) $15,000 loss b) $15,000 gain c) $50,000 loss d) $50,000 gain e) $65,000 gain.