Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2,2023, Dunn sold to Grey for $52,800 machinery with a carrying amount of $40,000. 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 Multiple Choice Option a Option b Option c Optiond