On March $31,2014,$ Elisa Inc. sold land costing SAR $50\mathrm{.}000$ to its $100\%$ owned subsidiary, Mousa Inc, for $120,000.$ On December $31,2014$ Mousa Inc. sold the land to outside parties for SAR $150,000.$ Which of the following is correct with reference to this transaction?a$.$ There is a fake gain of $70,000$b$.$ There is a fake gain of $100,000$c$.$ There is a fake gain of $30,000.$ d$.$ There is a fake loss of $70,000.$