On january 1 2014, Pan corporation purchased a 80% interest in Slit corporation at book value (equal to fair value). At that time, Slit owned 60% interest in tap corporation (acquired at book value equal to fair value) and a 15 percent interest in tap company. The four companies had the following seperate incomes and dividends for 2014

Determine the controlling and non controlling interest share of consolidation net income.