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

Cash		45,000
Accumulated Depreciation		28,000
Machine					70,000
Gain on Sale of Equipment					3,000

Patron Corporation holds 75 percent of Server's voting shares. Server reported net income of $50,000, and Patron 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.

A.) Based on the preceding information, in the preparation of the 20X9 consolidated income statement, depreciation expense will be:

B.) Based on the preceding information, in the preparation of the 20X9 consolidated balance sheet, machine will be:

C.) Based on the preceding information, income assigned to the noncontrolling interest in the 20X9 consolidated income statement will be:

D.) Based on the preceding information, consolidated net income for 20X9 will be: