Pumpkin Corporation Purchased Land on January 1,20X6,for $50,000

Pumpkin Corporation purchased land on January 1,20X6,for $50,000.On July 15,20X8,it sold the land to its subsidiary,Spice Corporation,for $70,000.Pumpkin owns 80 percent of Spice's voting shares.
-Based on the preceding information,what will be the worksheet consolidating entry to remove the effects of the intercompany sale of land in preparing the consolidated financial statements for 20X9?

A) Option A
B) Option B
C) Option C
D) Option D