On January 3, 2013, Roberts Company Purchased 30% of the 100,000

On January 3, 2013, Roberts Company purchased 30% of the 100,000 shares of common stock of Thomas Corporation, paying $1,500,000. There was no goodwill or other cost allocation associated with the investment. Roberts has significant influence over Thomas. During 2013, Thomas reported income of $300,000 and paid dividends of $100,000. On January 4, 2014, Roberts sold 15,000 shares for $800,000.
What is the gain/loss on the sale of the 15,000 shares?

A) $0
B) $10,000 gain.
C) $12,000 loss.
D) $15,000 loss.
E) $20,000 gain.