Blue Corporation holds 70 percent of Black Company's voting common stock. On January 1, 20X3, Black paid $500,000 to acquire a building with a 10-year expected economic life. Black uses straight-line depreciation for all depreciable assets. On December 31, 20X8, Blue purchased the building from Black for $180,000. Blue reported income, excluding investment income from Black, of $140,000 and $162,000 for 20X8 and 20X9, respectively. Black reported net income of $30,000 and $45,000 for 20X8 and 20X9, respectively. 1) Based on the preceding information, the amount to be reported as consolidated net income for 20X8 will be:

2) Based on the preceding information, the amount of income assigned to the controlling shareholders in the consolidated income statement for 20X8 will be

3) Based on the preceding information, the amount to be reported as consolidated net income for 20X9 will be

4) Based on the preceding information, the amount of income assigned to the controlling shareholders in the consolidated income statement for 20X9 will be