3. Income Allocation (5 points) Assume the following facts relating to an 80% owned subsidiary company: BOY Stockholders' Equity $1,000,000 BOY unamortized AAP 125,000 Net income of subsidiary (not including AAP amortization) 210,000 AAP amortization expense 40,000 Dividends declared and paid to noncontrolling shareholders 10,000 a. What is the net income attributable to noncontrolling interests for the year? b. What is the amount reported as noncontrolling equity at the end of the year