Parent Corporation's current$-$year taxable income included $$341,000$ net income from

operations and a $$34,100$ net long$-$term capital gain. Parent also made a $$17,050$ charitable

contribution. SubCo generated $$153,450$ income from operations and incurred a $$6,820$

short$-$term capital loss.

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

Parent's separate taxable income is $

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

SubCo's separate taxable income is $

c$.$ How much is consolidated taxable income?

The consolidated taxable income is $