Delta Corporation owns 70 percent of Sigma Company, and Sigma owns 60 percent of Pi, Inc., all of which are domestic corporations. There are no excess amortizations associated with any of the acquisitions. Information for the three companies for the year ending December 31, 2018 follows: Separate company net income Intra-entity gross profits on transfers of inventory which remain with the buyer at the reporting date and are included in operating income above Delta $500,000 $44,000 Sigma $300,000 0 Pi $250,000 $10,000 1. What is the net income attributable to the non-controlling interest in Pi for 2018? 2. What is the consolidated net income for 2018? 3. What is Delta's accrual-based net income for 2018? 4. What is the total net income attributable to the non-controlling interests for 2018?