Lane corp. owns 100% of Taft corp. On January 1,2017, Port sold Taft corp. delivery equipment at a gain. Lane had owned the equipment for two years and used a five-year straight-line depreciation rate with no residual value for the equipment. In the consolidated income statement, Salem's recorded depreciation expense on the equipment for 2017 will be decreased by a. 20% of the gain on sale. b. 50% of the gain on sale. c. 33 1/3% of the gain on sale. d. 100% of the gain on sale