Sol Purchased Land as an Investment on January 12,2004,for $85,000

Sol purchased land as an investment on January 12,2004,for $85,000.On January 31,2013,Sol sold the land for $20,000 cash.In addition,the purchaser assumed the mortgage of $70,000 on the land.What is the amount realized not gain realized) on the sale of the land?

A) $5,000
B) $20,000
C) $70,000
D) $90,000
E) None of the above