i need an answer for only C

used 5 years deferred

PV factor 0.8219

CI a. 43. LO.7,9 B.I.G. Corporation sold a plot of undeveloped land to SubCo this year for $100,000. B.I.G. had acquired the land several years ago for $40,000. The consolidated return also reflects the operating results of the parties: B.I.G. generated $130,000 income from operations, and SubCo produced a $20,000 operating loss. Use the computational worksheet of Exhibit 8.3 to derive the group members' separate taxable incomes and the group's consolidated taxable income. b. Same as part (a), except that five years later SubCo sold the land to Outsider Corporation for $130,000, when its operating income totaled $20,000 (exclusive of the sale of the land), and Parent's operating income amounted to $90,000. Using a 25% combined state and Federal income tax rate and the materials from text Appendix F, compute the benefit to the group of deferring the gain on the sale of the land. The B.I.G. group uses a 4% after-tax internal rate of return for purposes of this analysis. C. Present Value Factor for a Single Future Amount (Interest rate Number of periods) 0904 200 08900 1 2 3 4 5 11% D2009 D8116 07312 10% 0.001 0.8264 0.7513 0.6830 0.6.209 06850 07831 06931 O 01 0.9803 0.9706 0.9610 0.9515 0.04.20 0.9327 0.9235 0.9143 09053 0.1624 0.00 0.8638 0.6227 0.7835 0.7662 0.7107 0.6768 0.6446 09346 08734 0.8163 07629 07130 06663 06227 05820 0649 0.7921 0.7473 0.100 0.8772 0.7695 0.6750 0.5221 0.5194 04666 022 09057 085 08706 0.8535 0836 08203 05935 0.7972 0.7015 0.639 0.5674 0.5000 0.4523 0.4099 0.3600 0.220 ON 0.7350 0 6806 0610 0535 0 5400 05002 04:32 5621 07432 06407 0652) 04761 04104 D3538 7 0. 0.7561 0/6575 0.5718 04972 0:43 0.3759 0.3269 0.2143 0.2472 0.7305 0.6244 0.5337 0.4561 0. 0.332 0.248 0.244 0.2000 LIUTO SECTO B OSOCO 9% 09174 08417 0.7722 07064 05499 0503 05410 05019 04604 04224 11875 03566 03262 0.2002 02745 02519 02311 02120 015 0.6274 0.5919 0.5584 0.5132 0.4065 0.4241 0.3855 3009 05428 4800 04251 D3762 03320 2946 02007 2307 02042 1807 03906 0.3075 02630 02267 0 0.2567 0.2222 0.2016 2018 1821 0.1625 0.1413 0.15.20 0.1290 10 111 12 13 14 15 16 17 18 10 20 01401 0.8874 OBAT 0.8700 0.112 0.8520 0.1444 0.8.10 0277 08195 07 07730 0.75 0 240 07214 0.7142 07002 06564 0.5660 0.5303 0.5051 9.4810 0.4581 0.4363 0.4155 0.3057 0.3166 0.2897 0.2633 0.2394 0.2176 0.1978 0.1799 0.1635 0.1436 02858 02575 02320 02090 0 1683 166 01528 0.1377 021240 1685 0 1452 0 1252 0102 00030 00802 00691 00506 00514 Q.1078 0.0129 0.0008 0.0103 020511 0.1110 00949 0.0011 0.0693 0.0192 0.050 00433 072 06468 09/00 03615 09426 0.9246 09151 0.800 08186 03540 08526 0.8219 06376 0903 08131 0.7500 07 07307 07864 0.7026 07441 0.5756 014 07014 0.5246 06-10 05000 06611 05775 05563 076212 0.6850 05134 0574 0.4636 05700 04746 0657 04564 0380 04220 05867 0.4067 04910 0417 03607 0.4509 03468 04371 03335 04243 03207 04120 03003 04000 0 2005 0383 02851 03770 02741 OM 02636 09:54 02534 02437 03350 02343 03252 02253 315 02166 0 2003 02 0 2003 0.2890 0.1996 02106 0.862 02724 0.1780 02144 0-1712 0.012 0.0102 0.1228 0.1117 0.1015 0.0023 0.00 0.01491 0.0431 06217 0.1007 00007 DO17 20736 00316 0.0270 0.0231 00107 106CO TUZCO 22 22 24 26 20 27 2 20 10 11 32 33 14 35 0.0034 0.7954 0.7876 027706 0.7720 0.7544 0.796 0.7493 0.1419 0.7 0.7273 0.7201 0.7130 0.1054 0.00 0.6920 0.6852 0678 0.3418 0.1256 0.3101 0.2951 0.2812 0.2678 0.2651 0.2429 0.2314 0.2204 0.2009 0.1900 0.1904 0.1813 0.4970 04640 0 71 0.4150 0377 03406 0.4173 03624 09152 03936 03317 0.3714 03166 0 2100 0.3503 02959 0 2500 0.3305 02765 0 2817 0.311 0.254 02145 02415 02257 0 1830 0.2018 0 2109 01100 0.2470 0 1971 0 1577 1410 01722 01152 0.2014 0 1609 0.1252 0.1956 01104 0 1150 0.1846 0.1405 0.1073 0.1741 0 1314 OON 0.164 0 1230 00020 0.1550 0 1147 00859 0.1462 01072 O 0780 0.1379 0.1002 00130 0097 0.1227 DOS 0026 0.1158 0001 00580 0.1002 DONS 00537 0.1031 00715 00497 0.0072 DO 0040 DON O 0.05650058300196 00816 00545 00366 0.00 DOS 0018 01637 0.1502 0.1378 0.1264 01100 01064 0.0076 00895 00822 00754 0.0001 0034 00602 00534 0.013 0.0093 0.06.30 0.0673 0021 0.0474 0.0431 0.0091 00507 00538 0045 00437 00394 00355 D0310 00288 0.16.31 0 1415 9.1996 0.1300 110 0.1161 00981 0.100 DO 0.00 00 0.0.0 0.07 00001 0.0650 00532 9.00 00421 00417 0.0400 00350 0.0419 0.0314 00280 9.0334 00256 0.020 00226 0.0006 00200 0.02 00157 00139 00123 0.0151 00100 0.0195 0 000 0.0120 0006 0.0107 0.0075 0.00 DOUBY 0.0000060 0.0076 00052 0.000 00046 0.0001 00041 0565 05744 01631 05521 05412 05306 01202 05100 O9000 04902 04809 04712 04619 04529 044 04359 0426 04184 0.0100 0.0172 0.0151 0.0132 0.0144 0.0123 0.0105 0.0000 0.0077 0.0006 0032 0032 00284 00245 DO211 00182 00157 00135 00116 00100 00017 00075 00054 00055 00000 00041 00036 00031 0.0102 0904 0.024 0.0230 0.0200 0.0174 0.0151 00131 0.0114 0.00 0.006 0.0075 0.005 0.0067 0.009 0.0043 0.0007 0002 0.000 0.0095 0.0001 00019 37 18 30 40 0.0078 0.1544 0.1566 0.1491 0.1420 0.0123 0.0094 0.0067 0.0043 0.0021 PEPO 01200 08100 0.000 00053 00449 00412 00378 00347 00318 OU 00260 00246 00226 00207 0.0046 0.0041 0.0035 0.0030 0.0026 0.0022 0.0019 00010 0.0014 0.0012 0.0010 0.0000 00171 00154 0010 00125 00112 00101 0000 0.654 0.6519 0.6454 42 43 44 45 0.1250 0.1221 0.1160 0.0183 0.016 0.0151 0.0132 0.0001 0.000 0.0031 OR 00020 00017 00015 0001