On January 2,2014,Paogo Company Sold a Truck with Book Value

On January 2,2014,Paogo Company sold a truck with book value of $15,000 to Sanall Corporation,its wholly-owned subsidiary,for $20,000.The truck had a remaining useful life of five years with zero salvage value.Both firms use the straight-line depreciation method.If Paogo failed to make year-end adjustments/eliminations on the consolidated working papers in 2014,consolidated depreciation expense for 2014 would be

A) $5,000 too high.
B) $5,000 too low.
C) $1,000 too low.
D) $1,000 too high.