On 01/01/19, Company A bought 60% of Company B Common Stock. on that same date, there was an intercompany sale of equipment that triggered a gain of $63K. The equipment had an estimated remaining useful life of 6 years at the time of the sale. Net income for Company A and Company B from their own operations (including sales to affiliates) were as follows: 2019 2020, Company A $280K $210K, Company B $70K $105K, respectively. Calculate the NCI in consolidated net income and controlling interest in consolidated net income for years 2019 and 2020. Assume Company A sold the equipment to Company B, Calculate the NCI in consolidated net income and controlling interest in consolidated net income for years 2019 and 2020