On September 1, 2020, PT Negari acquired 90% ownership in PT Carita for Rp900,000. PT Carita's shareholder equity as of January 1, 2020 consisted of Rp200,000 in Share Capital and Rp600,000 of Retained Profits. Total assets and liabilities have the same value as fair value. The difference in investment price above fair value is allocated to goodwill. During 2020, PT Carita generated a profit of IDR 98,000 which was obtained evenly throughout the year and paid a dividend of IDR 19,000 on every date: February 1, June 1, August 1, and December 1.

a. What is the value of the implied goodwill associated with PT Carita based on the purchase price of the investment on September 1, 2020.

b. What is PT Negari's investment income from PT Carita in 2020.

c. What is the profit of PT Negari and its Subsidiaries in 2020.

d. What will be the consolidated net income for non-controlling interest (non-controlling interest share) in 2020.