On January 1, 20X7, Servant Company purchased a machine with an expected economic life of five years. On January 1, 20X9, Servant sold the machine to Master Corporation and recorded the following entry:

General Journal	Debit	Credit
Cash	45,000
Accumulated Depreciation	28,000
Machine		70,000
Gain on Sale of Equipment		3,000

Master Corporation holds 75 percent of Servant's voting shares. Servant reported net income of $50,000, and Master reported income from its own operations of $100,000 for 20X9. There is no change in the estimated economic life of the equipment as a result of the intercorporate transfer.

1) Based on the preceding information, in the preparation of the 20X9 consolidated income statement, depreciation expense will be: 2) Based on the preceding information, income assigned to the noncontrolling interest in the 20X9 consolidated income statement will be