BuyCo, Incorporated, holds $26$ percent of the outstanding shares of Marqueen Company and appropriately applies the equity method of accounting. Excess cost amortization $($related to a patent$)$ associated with this investment amounts to $$11,600$ per year. For $2023,$ Marqueen reported earnings of $$108,000$ and declares cash dividends of $$25,000.$ During that year, Marqueen acquired inventory for $$56,000,$ which it then sold to BuyCo for $$80,000.$ At the end of $2023,$ BuyCo continued to hold merchandise with a transfer price of $$37,000.$

a$.$ What Equity in Investee Income should BuyCo report for $2023?$

b$.$ How will the intra$-$entity transfer affect BuyCo's reporting in $2024?$

c$.$ If BuyCo had sold the inventory to Marqueen, would your answers to parts $($a$)$ and $($b$)$ change?

a$.$ Equity in investee income

b$.$ Equity accrual for $2024$ will be

c$.$ If BuyCo had sold the inventory to Marqueen, would your answers to parts $($a$)$ and $($b$)$ change?