Package Corporation acquired 90 percent ownership of Sack Grain Company on January 120X4, for $117,000 when the fair value of Sack's net assets was $14,000 higher than $116,000 book value. The increase in value was attributed to amortizable assets with a remaining life of 10 yearsAt that datethe fair value of the noncontrolling interest was equal to $13,000 During 20X4Sack sold land to Package at a $6,500 profitSack Grain reported net income of $20,000 and paid dividends of $4,400 20X4Package reported income, exclusive of its income from Sack Grain, of 40,000 and paid dividends of $14,200 in 20X4

A.compute the amount of income assigned to the controlling interest in the consolidated income statement for 20X4

B.by what amount will the 20X4 income assigned to the controlling interest increase or decrease if the sale of land had been from package to sack grain, the gain on sale of land had been included in packages 40,000 income and the 20,000 was income from operations of sack grain ?