Marta has a controlling interest in Rowen's outstanding stock. At the current year$-$end, the following information has been accumulated

for these two companies:

Marta uses the initial value method to account for the investment in Rowen. The separate operating income figures just presented

include neither dividend nor other investment income. The effective tax rate for both companies is $21$ percent.

Required:

a$.$ Assume that Marta owns $100$ percent of Rowen's voting stock and is filing a consolidated tax return. What income tax amount does

this affiliated group pay for the current period?

b$.$ Assume that Marta owns $92$ percent of Rowen's voting stock and is filing a consolidated tax return. What amount of income taxes

does this affiliated group pay for the current period?

c$.$ Assume that Marta owns $80$ percent of Rowen's voting stock, but the companies elect to file separate tax returns. What is the total

amount of income taxes that these two companies pay for the current period?

d$.$ Assume that Marta owns $70$ percent of Rowen's voting stock, requiring separate tax returns. What is the total amount of income tax

expense to be recognized in the consolidated income statement for the current period?

Note: Round your intermediate calculations and final answer to nearest whole dollar amount.

e$.$ Assume that Marta owns $70$ percent of Rowen's voting stock so that separate tax returns are required. What amount of income

taxes does Marta have to pay for the current year?

Answer is complete but not entirely correct.