11, Felix pays $1,000,000 to acquire 80% of Unger. Assume there is no control premium. At acquisition date the FVNAA of Unger is $1,100,000. Calculate any goodwill or consolidated gain on bargain purchase that is to be recorded in consolidation 12. On January 1, 2010 parent lends its 60% owned subsidiary $2,000,000 at 10% annual interest. a. How much interest income is recorded by the parent in 2010 b. How much interest expense is recorded by the subsidiary in 2010 c. How much is consolidated interest income d. How much is consolidated interest expense e. How much is consolidated loan receivable f. How much is consolidated loan payable