Thomson Corporation owns 70 percent of the outstanding stock of Stoyer, Incorporated. On Jonuory 1,2019, , Thomson acquired a building with a 10.year life for $420,000. Thomson depreclated the building on the straight-line basis assuming no salvage value. On January 1,2021 , Thomson sold this building to Stayer for $368,000. At that time, the building had a remaining Ufe of eight years but still no expected salvage value, In preporing financial statements for 2021 , how does this transfer affect the computation of consolidated net income? Multipie Choice Net income is reduced by $26,800 Net income is reduced by $28,000. Net income is reduced by $36,000. Net income is reduced by $32,000