On 7/1/15, Sumac, an 80%-owned subsidiary of Pine, sold a patent to Pine for $100.000. The patent was carried on Sumacs books at $80,000. The patent had a remaining useful life of 5 years. The elimination entry (entries) at 12/31/16 have the net effect of: a. decreasing the Patent account by $20,000. b. decreasing the Patent account by $14,000. c. decreasing the Patent account by $12,000. d. increasing Patent Amortization Expense by $2,000.