Penn Cоmpаny оwns 80% оf Senn Compаny’s common stock. On Jаnuary 2, 2024, Penn Company sold to Senn Company for $40,000 equipment with a book value of $28,000. Senn Company is depreciating the acquired equipment over a 6-year useful life by the straight-line method. The adjustments to compute 2024 and 2025 consolidated income statement (ignoring tax) would be an increase (decrease) of Adjustment Choices Option Year 2024 Year 2025 A. ($10,000) $2,000 B. ($10,000) $0 C. ($12,000) $2,000 D. ($12,000) $0