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On January 1, 20X1 Bullock, Inc

Question 12

Multiple Choice

On January 1, 20X1 Bullock, Inc. sells land to its 80%-owned subsidiary, Humphrey Corporation, at a $20,000 gain. The land is sold by Humphrey to an outside party in 20X3. What is the effect of the intercompany sale of land on 20X1 consolidated net income?


A) Consolidated net income will be the same as it would have been had the sale not occurred.
B) Consolidated net income will be $20,000 less than it would have been had the sale not occurred.
C) Consolidated net income will be $16,000 less than it would have been had the sale not occurred.
D) Consolidated net income will be $20,000 greater than it would have been had the sale not occurred.

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