Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2020, Dunn sold to Grey $59,800 of machinery with a carrying amount of $45,000. Grey is depreciating the acquired machinery over a five-year remaining life by the straight-line method. The net adjustments to compute 2020 and 2021 consolidated net income would be an increase (decrease) of Multiple Choice 2020$(14,800)2021$2,960 2020$(11,840)20210 2020$(11,840)2021$2,960 2020$(14,800)20210