Major Inc. acquired $60\%$ of Minor Limited on January $1,$ Year $1.$ On January $1,$ Year $3,$ Minor sold a machine for the $$310,000$ but the carrying value of the machine was $$250,000.$ On the date of the sale, the machine has remaining useful life of $10$ years. Assuming the tax rate for both companies were $30\%,$ which of the following adjustment would appear on the consolidated statement of comprehensive income for the year ended December $31,$ Year $3?$

Question $17$ Select one:

a$.$

Depreciation expense will be increased by $$6,000$

b$.$

Depreciation expense will be reduced by $$6,000$

c$.$

Depreciation expense will be reduced by $$4,200$

d$.$

Depreciation expense will be increased by $$4,200$