A government reported an other financing source in the amount of $$900,000$ related to the sale of land in its Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances. The land had a cost of $$400,000.$ The amount that would be reported in the government$-$wide Statement of Activities would be:

Multiple Choice

a gain of $$1,300,000.$

a gain of $$400,000.$

a gain of $$500,000.$

a gain of $$900,000.$