April Corp. owns 85% of August Corp ordinary shares. On May 1,2029, August sold a machine to April Corp. for P150,000. The carrying amount of the machine is P110,000 and has a remaining life of 5 years. How much is the net effect in the computation of consolidated net income attributable to controlling interest? 34,666 decrease 29,466 decrease 32,000 decrease 27,200 decrease