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Dunn Corporation owns 100 percent of Grey Corporation's common stock. On January 2, 2017, Dunn sold to Grey $45,900 of machinery with a carrying amount of $31,250. Grey is depreciating the acquired machinery over a ve-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 0 2017 2018 $(11,720) 0 . 2017 2018 $(14,650) $2,930 O 2017 2018 $(14,650) 0 O 2017 2018 $(11,720) $2,930