AA owns 75% of BB. You were provided with the following information for intercompany transactions between A and B during 2020. Assume a 40% tax rate.

On December 31, 2019, there was inventory in the warehouses of AA that was purchased from BB. The gross profit on this remaining inventory was $35,000 (before tax). All of this inventory was sold to outside parties in 2020.
On January 1, 2020, AA purchased inventory from BB. The gross profit BB earned on this sale, before tax, was $20,000. Two-thirds of this inventory remained in the warehouses of AA at the end of 2020, with the remaining third sold to outside parties during 2020.
On June 30, 2020, BB sold land to AA where the gain on the sale (prior to taxes), was $27,000. This land remained unsold to outside parties as of December 31, 2020.
Also on June 30, 2020, AA sold inventory to BB. The Gross profit before tax on this sale was $15,000. At the end of 2020, 40% of this inventory was still in the warehouses of BB.
A) What is the amount of overall realized profit after tax from the transactions above, that can be recognized for the consolidated entity on the December 31, 2020, Income Statement?
B) Assume the non-controlling interest (NCI) on the date of acquisition was $50,000. What would be the value of the NCI at the end of 2020?