On January 1, 2019 Para Inc. acquired all of the outstanding common stock of Sail, Co. for cash. The book values of Sail's assets and liabilities approximated current values except that the book value of its building was greater than its fair value (i.e., overvalued), and the book value of a patent was less than its fair value (i.e., undervalued). Assume that both assets have a remaining useful life of 9 years. When preparing Para's 2019 consolidated income statement, which of the following adjustments would be made? A) Both depreciation expense and amortization expense would be increased. B) Both depreciation expense and amortization expense would be decreased. C) Depreciation expense would be decreased and amortization expense would be increased. D) Depreciation expense would be increased and amortization expense would be decreased