LAS Owns a Building in North Bay

LAS owns a building in North Bay.LAS enters into an agreement with BH as follows: LAS sells the building to BH on 1/1/2014 for $2,900,000 (which was the building's fair value on that date) and immediately leases it back for $500,000 per year for 10 years.The historical cost of the building was $9,000,000 and accumulated amortization amounted to $7,000,000.Part of the journal entry to record these transactions would include:

A) a credit to building for $900,000.
B) a credit to deferred gain for $900,000.
C) a credit to gain on sale for $900,000.
D) a credit to lease liability for $900,000.