The 2011 Unrealized Gain from the Intercompany Sale

The 2011 unrealized gain from the intercompany sale

A) should be recognized in consolidation in 2011 by a working paper entry.
B) should be eliminated from consolidated net income by a working paper entry that credits land for $14,000.
C) should be eliminated from consolidated net income by a working paper entry that debits land for $14,000.
D) should be eliminated from consolidated net income by a working paper entry that credits gain on sale of land for $14,000.