Pablo Corporation acquired 60% of Abagia Corporation on Januray 1, 2013, at cost of $20,000 in excess of book value. Also, on July 1, 2013, Pablo acquried 60% of Babin Corporation at book values. On January 1, 2014, Abagia acquired a 20% interest in Babin at a cost of $10,000 in excess of book value. The excess of purchase costs paid by Pablo and Abagia were attributed to goodwill. ?On July 1, 2014, Pablo sold land with a book values of $20,000 to Abagia for $40,000. The $20,000 unrealized gain ?is included in Pablo's separte income. Separate net income for the affiliated companies( excluding investment income) for 2014 are: ?Pable $250,000 ?Abagia 70,000 ?Babin 100,000 ?Controlling interest share of consolidated net infome for 2014? ?Would you please help me? Thank you.