BuyCo, Incorporated, holds 25 percent of the outstanding shares of Marqueen Company and appropriately applies the equity methoc of accounting. Excess cost amortization (related to a patent) associated with this investment amounts to $10,200 per year. For 2023 , Marqueen reported earnings of $101,000 and declares cash dividends of $30,000. During that year, Marqueen acquired inventory for $40,000, which it then sold to BuyCo for $80,000. At the end of 2023 , BuyCo continued to hold merchandise with a transfer price of $26,000. 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