Schweser Practice Mock V2 Exam 2 Afternoon Q. 75

For anyone whos using Kaplan, I dont understand why the answer is A. The explanation they give assumes the equity method was used for the acquisition. However, aren’t you supposed to only take the pro-rata share of the additional yearly depreciation (0.2 X [$50M/10 years]) and deduct it from the pro rata share of income from the investee? Would appreciate any clarification thanks.