On January $1,20$X$7,$ Server Company purchased a machine with an expected economic life of five years. On January $1,20$X$9,$ Server sold the machine to Patron Corporation and recorded

the following entry:

Patron Corporation holds $75$ percent of Server's voting shares. Server reported net income of $$50,000,$ and Patron reported income from its own operations of $$100,000$ for $209.$ There is

no change in the estimated economic life of the equipment as a result of the intercorporate transfer. Based on the preceding information, in the preparation of the $209$ consolidated

balance sheet, in the consolidation entry machine will be:

debited for $$25,000.$

debited for $$1,000.$

credited for $$45,000.$

debited for $$15,000.$