A Company Sells a Building to a Bank in 2013

A company sells a building to a bank in 2013 at a gain of $100,000 and immediately leases the building back for period of five years. The lease is accounted for as an operating lease. The building was originally purchased for $200,000 and currently had a book value of $50,000 at the date of the sale.
As a result of the sale and leaseback transaction in 2013, what is the difference between income using U.S. GAAP and IFRS in 2014?

A) $0.
B) U.S. GAAP income is $20,000 higher.
C) IFRS income is $80,000 lower.
D) IFRS income is $60,000 lower.
E) IFRS income is $80,000 higher.