Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2020, Dunn sold to Grey $46,850 of machinery with a carrying amount of $32,250. 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 $(14,600) 2021 0 2020 $(11,680) 2021 0 O 2020 $(14,600) 2021 $2,920 2020 $(11,680) 2021 $2,920