***3*22 On January 1, 2020, P Inc. acquired all of S Inc.'s common shares for cash equal to the stock's book value. The book value amounts of S assets and liabilities approximated their fair values, except that its building book value was more than fair values,In preparing P 2020 consolidated incomee statement which of the following adjustments would be made? Select one: O a. Decrease depreciation expense O b. adjustments for gain O C. Increase depreciation expense O d. no entry