Which figure do you use when calculating EBIT and why?

Revenue	305376
Profit before finance cost	95311
Finance cost	9777
Profit before income tax	85534
Income tax expense	23365
Profit for year attribute	62129

Ingles Corp is owned by Favors Group. Favors sells a factory to Ingles. The factory had originally cost Favors $120 million to build on 1/1/2012 plus $20 million for the land. Favors had been depreciating the factory over a life of 15 years. Ingles pays $60 million for the factory on 1/1/2021 plus an additional $30 million for the land, and plans to use the factory for 8 years. Neither firm assumed any salvage value for the factory. Favors uses the initial value method to account for its sub. Provide all consolidation worksheet entries required for 2021 related to the factory.