Thomson Corporation owns 70 percent of the outstanding stock of Stayer, Incorporated. On January 1,2019 , Thomson acquired a building with a 10-year life for $374,000. homson depreciated the building on the straight-line basis assuming no salvage value. On January 1,2021 , Thomson sold this building to Stayer for $337,600. At that time, he building had a remaining life of eight years but still no expected salvage value. In preparing financial statements for 2021 , how does this transfer affect the computation f consolidated net income? Multiple Choice Net income is reduced by $34,760. Net income is reduced by $38,400. Net income is reduced by $43,200. Net income is reduced by $33,600