Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2017, Dunn sold to Grey $67,250 of machinery with a carrying amount of $51,250. Grey is depreciating the acquired machinery over a five-year remaining life by the straight-line method. The net adjustments to compute 2017 and 2018 consolidated net income would be an increase (decrease) of Multiple Choice 2017 $(12,800) 2018 0 2017 $(16,000) 2018 $3,200 2017 $(12,800) 2018 $3,200 2017 $(16,000) 2018 0