Sky Corporation Owns 75 Percent of Earth Company's Stock

Sky Corporation owns 75 percent of Earth Company's stock.On July 1,2008,Sky sold a building to Earth for $33,000.Sky had purchased this building on January 1,2006,for $36,000.The building's original eight-year estimated total economic life remains unchanged.Both companies use straight-line depreciation.The equipment's residual value is considered negligible.
-Based on the information provided,the gain on sale of the building eliminated in the consolidated financial statements for 2008 is:

A) $8,250.
B) $10,500.
C) $6,000.
D) $11,250.