Help with finding the correct value for B

Arriba and its 80 percent-owned subsidiary (Abajo) reported the following figures for the year ending December 31,2021 (credit balances indicated by parentheses). Abajo paid dividends of $34,000 during this period. In 2020 , intra-entity gross profits of $34,000 on upstream transfers of $102,000 were deferred into 2021 . In 2021 intra-entity gross profits of $45,200 on upstream transfers of $124,400 were deferred into 2022. a. What amounts appear for each line in a consolidated income statement for the year ending December 31, 2021? b. What income tax expense should appear on the consolidated income statement if each company files a separate return? Assume that the tax rate is 21 percent. (For all requirements, input all amounts as positive values.) (For all requirements, input all amounts as positive values.)