All information is given, please solve

8. Parent Co owns 75% of Sub Inc. following a $1.5 million acquisition of its stock on January 1, 2019. At that time, the book value of Sub Inc. was $1.8 million and Sub Inc had a building that was undervalued by $150,000 and remaining life of 10 years. Sub Inc recorded net income of $100,000 in 2019 and issued dividends of $50,000. a. Calculate the income attributable to Controlling and Non-Controlling interests for 2019. b. Calculate the amount that Parent Cos consolidated financial statements will show in the equity section for non-controlling interest for 2019