On January 1, 2021, Ackerman sold equipment to Brannigan (a wholly owned subsidiary) for $180,000 in cash. The equipment had originally cost $162.000 but had a book value of only $99,000 when transferred. On that date, the equipment had a five-year remaining life. Depreciation expense is computed using the straight-line method. Ackerman reported $480.000 in net income in 2021 enot including any investment income) while Brannigan reported $157,400. Ackerman attributed any excess acquisition-date fair value to Brannigan's unpatented technology, which was amortized at a rate of $5,800 per year a. 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? vhat is the parents share of consolidated net income for 2021 1 Ackerman owns only 90 percent of Brannigan and the equipment transfer was upstream? What is the consolidated net income for 2022 | Ackerman reports $500.000 does not include investment Incomeand Brannigan $169,200 in Income? Assume that Brannigan is a wholly owned subsidiary and the equipment transfer was downstream Answer is not complete. Amounts 5 560,800 15 551.840 b Consolidated net income for 2021 Parent's share of consolidated net income Parents share of consolidated net income Consolidated net income for 2022 d