Equity in Zeta$$s income: $$60,375($$$77,500-$ $$17,125)$

Net income of Zeta $=$ $$77,500$

Total amortization $=($$$5,000-$ $$1,000+$ $$12,500+$ $$3,125-$ $$2,500)=$ $$17,125$

Investment in Zeta $=$ $$1,092,875($$$1,075,000+$ $$77,500+-$ $$42,500-$ $$17,125)$

Fair value of consideration transferred $=($$$45$ x $15,000+$ $$200,000+$$$200,000=$ $$1,075,000$

Dividend $=$ $$42,000$