14. How is reciprocity established for preferred stock?

a. Preferreds share of Ss ending RE preferreds share of RE at acq. Ps % ownership

b. Preferreds share of Ss ending RE preferreds share of RE at acq. noncontrolling %

c. Preferreds share of Ss ending RE total RE at acq. Ps % ownership

d. Preferreds share of Ss ending RE total RE at acq Ss % ownership

15. What is the controlling interest in consolidated net income?

a. Ps independent income + Ps share of S total income

b. Ps independent income + other adjustments + Ps share of Ss income assigned to preferred + Ps share of Ss income assigned to common

c. Ps independent income + other adjustments + Ps share of Ss income assigned to preferred + Ps share of Ss total income

d. Ps independent income + other adjustments + Ss total income