Pesto, Inc. owns 100% of Sauce Corporations common stock. On January 2, 2020, Pesto sold to Sauce for $53,450 an Italian Electric Tomato Press with a carrying amount of $40,500. Sauce is depreciating the acquired machinery over a five-year remaining life by the straight-line method. The net adjustments to compute 2020 and 2021 consolidated net income would be an increase (decrease) of