On January $1,2021,$ Ackerman sold equipment to Brannigan $($a wholly owned subsidiary$)$ for $$160,000$ in cash. The equipment had originally cost $$144,000$ but had a book value of only $$88,000$ when transferred. On that date, the equipment had a five$-$year remaining life. Depreciation expense is computed using the straight$-$line method. Ackerman reported $$500,000$ in net income in $2021($not including any investment income$)$ while Brannigan reported $$164,000.$ Ackerman attributed any excess acquisition$-$date fair value to Brannigan's unpatented technology, which was amortized at a rate of $$6,000$ per year. What is consolidated net income for $2021?$What is the parent's share of consolidated net income for $2021$ if Ackerman owns only $90$ percent of Brannigan?What is the parent's share of consolidated net income for $2021$ if Ackerman owns only $90$ percent of Brannigan and the equipment transfer was upstream?What is the consolidated net income for $2022$ if Ackerman reports $$520,000($does not include investment income$)$ and Brannigan $$176,000$ in income? Assume that Brannigan is a wholly owned subsidiary and the equipment transfer was downstream.