Can company purchased in $1/1\frac{?}{2023}80\%$ of SAN outstanding shares by issuing $500,000$ shares at par value $5$$$,$ and was traded at the market $8$$$.$ During the year $2023$ CAN company sold land with book value $300,000$ to SAN for $400,000,$ in $31/12\frac{?}{2024}$ San disclose $230,000$ as net income, income from subsidiary in $31/12\frac{?}{2024}$ :

A$.134,000$

B$.84,000$

C$.184,000$

D$.104,000$

Question $3$

Can company purchased in $1/1\frac{?}{2023}80\%$ of SAN outstanding shares by issuing $500,000$ shares at par value $5$$$,$ and was traded at the market $8$$$.$ During the year $2023$ CAN company sold goods cost $250,000$ for $300,000$ to San company which sold all goods except $60,000$$ at its cost. in $\frac{1}{1}\frac{?}{2024}$ San sold equipment with book value $160,000$ and accumulated depreciation $70,000$ an $4$ years useful life for $100,000,$ San disclose net income $180,000$ for the year ended $31/12\frac{?}{2024},$ income from subsidiary in $31/12\frac{?}{2024}$ :

A$.138000$

B$.148000$

C$.146,000$

D$.146500$