On March 31, 2006, Pong Corporation paid its wholly owned subsidiary, Sung Company, $222,500 for a plant asset having a carrying amount to Sung of $200,000. Pong established an economic life of five years, no residual value, and the sum-of-the-years'-digits method of depreciation for the plant asset. The appropriate working paper elimination (in journal entry format) for Pong Corporation and subsidiary for the fiscal year ended March 31, 2007, includes a credit to Depreciation Expense 3/4 Pong in the amount of:
a) $0
b) $4,500
c) $6,000
d) $7,500
e) Some other amount