B. I.G. Corporation sold a plot of undeveloped land to SubCo this year for $100,000. B. I.G. had acquired the land several years ago for $40,000. The consolidated return also reflects the operating results of the parties: B. I.G. generated $130,000 income from operations (exclusive of the sale of the land), and SubCo produced a $20,000 operating loss. Compute the group members' separate taxable incomes and the group's consolidated taxable income or loss. Use the minus sign to indicate a loss.