Excess depreciation resulting from the intra-entity sale of a depreciable asset is the term for

A. the amount that the buyer's net income needs to be reduced because of remaining unrealized gain.

B. the amount of annual depreciation expense after the sale that exceeds the depreciation expense on the specific asset before the sale.

C. the amount the original depreciation expense exceeds the depreciation expense after the sale of the asset.

D. the consolidated depreciation that will be reported at year-end.

E. the unrealized gain recognized during the first year after an intra-entity sale.