Can you please explain this step by step?

Big Co. owns 60% of the stock of Little Co.

On 1/1/22, Little Co sells land to Big Co for $50,000.The land had cost Little Co. $30,000 several years earlier.

On 3/1/25, Big Co sells the land to a thirds party for $80,000

Little Co reports earnings of $50,000 each year.

What is the unrealized gain on sale in 2022?

What is the income to the NC Interest in 2022?

What is the income to the NC Interest in 2023?

What is the income to the NC Interest in 2025