Parent Corporation's current$-$year taxable income included $$348,800$ net income from operations and a $$34,880$ net long$-$term capital gain. Parent also made a $$17,440$ charitable contribution. SubCo generated $$156,960$ income from operations and incurred a $$6,976$ short$-$term capital loss.

a$.$ How much is Parent's separate taxable income?

Parent's separate taxable income is $fill in the blank $1$

$.$

b$.$ How much is SubCo's separate taxable income?

SubCo's separate taxable income is $fill in the blank $2$

$.$

c$.$ How much is consolidated taxable income?

The consolidated taxable income is $fill in the blank $3$