80% of company A's stock was purchased by company B for $500k. Book value of company B is $400k. The excess was from $60k of undervalued equip and goodwill for the rest. 4 year life for equip. Income was $150k for A and $80k for B. A got $10k profit from selling inventory to B last year. It was still in the inventory at the beginning of the current year. A sold inventory for $12k profit to B this year which is till in B's inventory.

What is the consolidated income, NCI share, and controlling interest share?

Suppose B sold the inventory to A instead, how would that effect consolidated income, NCI share, and controlling interest share?