A Corporation owns 90 percent of B Corporation's common stock and 60 percent of C Corporation's common stock. Additionally, B Corporation owns 25 percent of C Corporation's common stock. The acquisitions were made at book values. The following information is available for 2022:

	A	B	C
Operating Income (before equity income)	120,000	60,000	40,000
Dividends declared	30,000	20,000	10,000

On June 10, A sold a land to B making a gain on sale of $2,000. Based on the information provided,

1. What amount of income will be assigned to the noncontrolling interest in the 2022 consolidated income statement?

2. What amount of income will be assigned to the controlling interest in the 2022 consolidated income statement?

3. What amount will be reported as dividends declared in 2022 consolidated retained earnings statement?