On January 1, 2022, a 70%-owned Subsidiary company sold to its Parent company for $183,000 a parcel of land that had cost the Subsidiary $172,000. On March 2, 2025, Parent company sold the land to an outside company for $200,000. How are Parent's 2025 equity in net income of Subsidiary and 2025 noncontrolling interest in net income affected by the intercompany sale of land