Dunn Corporation owns $100$ percent of Grey Corporation's common stock. On January $2,2023,$ Dunn sold to Grey for $$63,800$ machinery with a carrying amount of $$47,500.$ Grey is depreciating the acquired machinery over a five$-$year remaining life by the straight$-$line method. The net adjustments to compute $2023$ and $2024$ consolidated net income would be an increase $($decrease$)$ of

$\backslash$table$[[$Options$,2023,2024],[$Option a$,$$$(13,040),$$$3,260$