Couldn't get 3 of them right. I'll need some help getting these answers.

On January 1, 2018, Ackerman sold equipment to Brannigan (a wholly owned subsidiary) for S330,OOO in cash. The equipment had originally cost S297,OOO but had a book value of only S181,500 when transferred. On that date, the equipment had a five-year remaining life. Depreciation expense is computed using the straight-line method Ackerman reported $430,000 in net income in 2018 (not including any investment income) while Brannigan reported $140,900. Ackerman attributed any excess acquisition-date fair value to Brannigan's unpatented technology, which was amortized at a rate of $5,300 per year. a. What is consolidated net income for 2018? b. What is the parent's share of consolidated net income for 2018 if Ackerman owns only 90 percent of Brannigan? c. What is the parent's share of consolidated net income for 2018 if Ackerman owns only 90 percent of Brannigan and the equipment transfer was upstream? d. What is the consolidated net income for 2019 if Ackerman reports $450,000 (does not include investment income) and Brannigan S152,200 in income? Assume that Brannigan is a wholly owned subsidiary and the equipment transfer was downstream. Answer is complete but not entirely correct. c. d. Consolidated net income Consolidated net income to parent company Consolidated net income to parent company Consolidated net income s 29,700 0 s 311,200 s 445,120 e s 695,300