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Milton Co. owned all of the voting common stock of Walker Co. On January 3, 2020, Milton sold equipment to Walker for $140,000. The equipment cost Clemente $165,000. At the time of the transfer, the balance in accumulated depreciation was $45,000. The equipment had a remaining useful life of five years and a $0 salvage value. Both entities use the straight-line method of depreciation. At what amount should the equipment {net of depreciation) be included in the consolidated balance sheet dated December 31, 2020? [3 points] 0 $140,000 0 $144,000 0 $165,000 0 $96,000 0 $120,000