Punn Corporation owns all the common stock of Prey Inc. On January 2, 2010, Punn sells a machine with a book value of $30,000 to Prey for $40,000. Prey uses straight-line depreciation and intends to use the machine for five years. The adjustments (net) needed to compute the consolidated net income (before tax) for the years 2010 and 2011 are:

a. $(10,000), 2010; $0, 2011

b. $(10,000), 2010; $2,000, 2011

c. $(8,000), 2010; $0, 2011

d. $(8,000), 2010; $2,000, 2011