On January 1, 20X8, Package Company acquired 80 percent of Stamp Company's common stock for $280,000 cash. At that date, Stamp reported common stock outstanding of $200,000 and retained earnings of $100,000, and the fair value of the noncontrolling interest was $70,000. The book values and fair values of Stamp's assets and liabilities were equal, except for other intangible assets which had a fair value $50,000 greater than book value and an 8-year remaining life. Stamp reported the following data for 20X8 and 20X9:

	Stamp Corporation
Year	Net Income			Comprehensive Income						Dividends Paid
20X8	$	25,000				$	30,000					$	5,000
20X9		35,000					45,000						10,000

Package reported net income of $100,000 and paid dividends of $30,000 for both the years.

43) Based on the preceding information, what is the amount of consolidated comprehensive income reported for 20X8?

A) $125,000

B) $123,750

C) $118,750

D) $130,000

44) Based on the preceding information, what is the amount of consolidated comprehensive income reported for 20X9?

A) $145,000

B) $135,000

C) $138,750

D) $128,750

45) Based on the preceding information, what is the amount of comprehensive income attributable to the controlling interest for 20X8?

A) $123,750

B) $118,750

C) $119,000

D) $104,000

46) Based on the preceding information, what is the amount of comprehensive income attributable to the controlling interest for 20X9?

A) $138,750

B) $131,000

C) $128,750

D) $135,000

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