Boulder Corporation owns all of the stock of PebbleCo, so together they constitute a Federal affiliated group and a parent-subsidiary controlled group. By completing the following table, delineate for Boulder's tax department some of the effects of an election to file Federal consolidated income tax returns. If an amount is zero, enter "0". Situation a. What amount of the $1,000,000 cash dividend paid by PebbleCo to Boulder is taxable? b. Boulder's tax liability is $95,000, and Pebble's liability totals $75,000. For what amount is Boulder liable? C. Boulder uses the LIFO method for its inventories, but Pebble wants to use FIFO for its own inventories. If the Group Files a Consolidated Return If Separate Income Tax Returns Continue to Be Filed