A parent company acquires all of a subsidiarys voting stock at the beginning of 2015. At the date of acquisition, the subsidiarys equipment had a book value of $40 million and a fair value of $25 million. The equipment had a 10-year remaining life, straight-line. Consolidation eliminating entry (O), on the consolidation working paper for 2018, has what effect on depreciation expense?

	A.	Credit for $6 million
	B.	Credit for $1.5 million
	C.	Debit for $1.5 million
	D.	Debit for $6 million