help please show explanation, solved it on my own but unsure if my answer is correct

Spectre Co. has 80,000 shares of CS outstanding. On 1/1/B, Phantasm Inc. acquires 64,000 of them, at (of course!) \$13 each. On that date, S has nbv consisting of: S books show $20k in GW on DOA, a Note Payable (owed to Phantasm) of \$20k, and Equipment with a nbv of $200k. P estimates the fmv of the Equipment is $335k, and notes that the Equipment is being depreciated S-L over 5 years of remaining useful life ( 0SV). Any remaining 'purchase differential' is assumed to be (of course!) intangible; possibly...illusory. During year B, P and S have Net Income/dividends of $150,400/60k and $90k/30k. P also has a downstream unconfirmed gain of $10k and a confirmation of a previous year's loss of $8k; S has an upstream unconfirmed loss of $4k and a confirmation of a previous year's gain of $2k. S had previously issued 20 bonds; P purchased 10 of them during year B, resulting in a Constructive Gain of $7k and an interest elimination amount of $1k. Provide: 1/1/B (DOA) GW P's 12/31/B III P's 12/31/B confirmed Separate Income S 12/31/B confirmed Net Income (Total) Consolidated Net Income, 12/31/B Noncontrolling Interest in S Income P 's share of Consolidated Net Income, 12/31/B [142k] Change in P's Investment in S Co. CS account during year B