On December 31, 2022, Zion Corporation purchased 100% of the outstanding shares of Tella Tulip Inc. for $190,000. At that date, Tella's shareholders' equity consisted of $100,000 in common shares and $40,000 in retained earnings. The carrying value of Tella's assets and liabilities was equal to their fair value with the exception of the building, which had a fair value of $30,000 in excess of the carrying value. The remaining useful life of the building at acquisition is 10 years. Which statement correctly reflects the consolidating adjustment that is required in 2023