Assume that in 2021. Big sold inventory to Came & City The inventory cost $33,600 and was transferred at a price of $60,000 of this total 40% was not consumed until 2022 If the intercompany inventory transfer was considered, what amount of intra-entity prott should be deemed for fiscal year ended 12/31/217 Would this amount increase, decrease or have no effect on the 2021 equity income in Big as calculated in Big Co 2 above?