During 2009, Von Co. sold inventory to its wholly-owned subsidiary, Lord Co. The inventory cost $30,000 and was sold to Lord for $44,000. From the perspective of the combination, when is the $14,000 gain realized?
A. When the goods are sold to a third party by Lord
B. When Lord pays Von for the goods
C. When Von sold the goods to Lord
D. When the goods are used by Lord