Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2020, Dunn sold to Grey $52,450 of machinery with a carrying amount of $41,000. 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 $19,160) 2021 $2,290 2020 $(11,450) 2021 2020 $(11,450) 2021 $2,290 2021 2020 $(9,160)