Zest co. owns 100% of cinn, inc. on january 2, 2019, zest sold equipment with an original cost of $80,000 and a carrying amount of $48,000 to cinn for $72,000. zest had been depreciating the equipment over a five-year period using straight-line depreciation with no residual value. cinn is using straight-line depreciation over three years with no residual value. in zest's december 31, 2019, consolidating worksheet, by what amount should depreciation expense be decreased?