Philadelphia Company (parent) owns 80% of the common stock of Seattle Company (subsidiary). On Janua 1", 2015, Seattle Company issued $200,000 of 10-year 6% bonds at face value. Interest is payable on December 31st each year. On January 1st, 2016, Philadelphia Company purchased 60% of these bonds outsider bondholders for $125,400. ry 38, from Which of the following should NOT be included in Seattle Company's income distribution schedule for 20167 a. Deduction of interest on the 40% of bonds that are still held by outsider creditors. b. All of these items should be included in Seattle Company's income distribution schedule for 2016 c. Deduction of $5,400 loss on bond redemption. d. Addition of $600 interest adjustment