A parent company acquires a subsidiary on January 1, 2018. The subsidiary's equipment (five-year remaining life, straight- line) is undervalued by $30 million at the date of acquisition. On the consolidation working paper prepared at December 31, 2021 (four years later), by how much does eliminating entry (R) increase the equipment account? Select one: A. $12 million B. $6 million O C. $30 million O D. $18 million