ABC Ltd. operates two separate lines of business, one of which sells drafting pencils, the other provides professional engineering services. In its first year of operations ending December 31, 2019, the engineering services business had a loss of $100,000, and the pencil business had income of $24,600, resulting in a Net Income For Tax Purposes of nil. For the taxation year ending December 31, 2020, the engineering services business had income of $21,250 and the pencil business had income of $120,000, resulting in a Net Income For Tax Purposes of $141,250. The Company has no deductions from Net Income For Tax Purposes other than possible loss carry forwards from 2019. Determine the minimum Taxable Income for each of the two years (2019, 2020). How would your answer be different if there was an acquisition of control on January 1, 2020.