On January 2, 2023, a parent sells a building with original cost of $100,000 and accumulated depreciation of $25,000 to its wholly-owned subsidiary for $60,000. The estimated remaining life of the building is 5 years, and straight-line depreciation is appropriate. On the December 31, 2025, the subsidiary still owns the building. The net effect of the working paper eliminations (1) for 2025 for this intercompany building sale is to Select one: O a. reduce 2025 depreciation expense by $3,000. b. add $15,000 to the original cost of the building. c. increase investment in subsidiary by $6,000. d. increase accumulated depreciation by $34,000. Eliminating entries are: Building Building Accumulated depreciation Investment in subsidiary Accumulated depreciation Depreciation expense Accumulated depreciation 15,000 25,000 3,000 6,000 9,000 25,000 3,000

select one a red ace 2025 decprecuation erpense by 53,000 b adas15000 to the original cors of the buld ine cincrishe inveitment in subsidiary by 36000. a. incrase accumulited deprecasion by 534000