Highway has owned 100% of the share capital of Road for many years. On 1 October 20X2, Highway sold a machine to Road for 95,000. Highway had originally bought the machine in June 20X0 for 100,000. Both companies charge a full year's depreciation on assets owned at the end of the financial year, but none in the year of disposal. Depreciation is charged at 10% straight line. In preparing the consolidated income statement for the year ending 31 March 20X3, the consolidation adjustments in respect of the machine will: Select one: O a. increase profits by 14,500 b. increase profits by 15,500 C. decrease profits by 14,500