Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2020. Dunn sold to Grey $69,450 of machinery with a carrying amount of $52,750. 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 ${13,360) 2021 0 2020 $(16,700) 2021 $3,340 O 2021 2020 5(13,360) $3,340 2020 $(16,700) 2021 0