For the fiscal year ended December 31, 2020, Sub Company, the 85% owned subsidiary of Parent Corporation, had a net income of $230,000 and stockholder's equity of $800,000. During 2020, the following intercompany transactions and events occurred. 1. Sub sold merchandise to Parent for $310,000, representing a markup of 25% on Sub's cost. Merchandise acquired from Sub in Parent's inventories totaled $102,000 on December 31, 2019, and $74,000 on December 31, 2020 at billed prices. 2. On April 1, 2020 Sub sold to Parent for $75,000 a machine with a carrying amount to Sub of $57,000. Padua established a remaining life of six years and the straight-line method of depreciation. 3. On October 1, 2020 Parent sold a parcel of land to Sub for $120,000. The land was on Scala's books at a cost of $137,000. Required: Determine the following A. Parent's investment income from Sub for the year ended December 31, 2020. B. Minority interest on the income statement for the year ended December 31, 2020. C. Minority interest on the balance sheet as of December 31, 2020