Zebra Company owns 70 percent of Quake Company's stock. On December 31, 20X8, Zebra purchased a building from Quake for $444,000. Quake had purchased the building on January 1, 201, at a cost of $544,000 and used straight-line depreciation on an expected life of 20 years. The asset's total estimated economic life is unchanged as a result of the intercompany sale. Assume Zebra and Quake report depreciation expense of $50,000 and $28,000, respectively, for 20X9, what depreciation amount will be reported in the consolidated income statement for 20X9? $68,200 $78,000 $50,800 $41,000