Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2017, Dunn sold to Grey $67,350 of machinery with a carrying amount of $51,000. Grey is depreciating the acquired machinery over a five-year remaining life by the straight-line method. The net adjustments to compute 2017 and 2018 consolidated net income would be an increase (decrease) of Multiple Choice o 2017 $ (13,080) 2018 $3,270 o 2018 2017 $(13,080) o 2018 2017 $ (16,350) o 2017 $(16,350) 2018 $3,270