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 $455,000. thomson depreciated the building on the straight-line basis assuming no salvage value. on january 1, 2021, thomson sold this building to stayer for $408,000. at that time, the 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 of consolidated net income?