Boulder, Incorporated, obtained 90 percent of Rock Corporation on January 1, 2019. Annual amortization of $22,100 is applicable on the allocations of Rock's acquisition-date business fair value. On January 1, 2023, Rock acquired 75 percent of Stone Company's voting stock. Excess business fair-value amortization on this second acquisition amounted to $8,200 per year. For 2024 , each of the three companies reported the following information accumulated by its separate accounting system. Separate operating income figures do not include any investment or dividend income. Required: a. What is consolidated net income for 2024 ? b. How is 2024 consolidated net income distributed to the controlling and noncontrolling interests