Determine each members share of the consolidated tax liability. All of the members have consented to use the relative tax liability tax-sharing. Assume a 21% marginal income tax rate.

	PARENT	SubOne	Sub Two	Sub Three	Consolidated
Ordinary Income	600	200	140	-90	850
Capital Gain/Loss	0	0	60	-25	35
1231 gain/loss	250	0	-50	0	200
Separate Taxable Incomes	850	200	150	-115	1,085
Consolidated tax liability					228
Energy credit, SubOne					-20
Net Tax Due					208

What is the share of consolidated tax liability allocated to Parent using the relative tax liability tax-sharing method?