Company S is a wholly owned subsidiary of Company P. On January 1, 2009, Company S had $100,000 of 8% bonds outstanding. The bonds had five years remaining to maturity as of January 1, 2009, and an unamortized discount of $3,000. Company P purchased the bonds for $98,000 on January 1, 2009. The adjustment to the Consolidated income of the two companies required in the consolidating process for 2010 is: a. Increase $8,600 b. Decrease $8,600 C. Increase $200 d. Decrease $200