Parent Corporation's current-year taxable income included $100,000 net income from operations and a $7,000 net long-term capital gain. Parent Corporation also made a $4,000 charitable contribution. Subsidiary Company generated $45,000 income from operations and incurred a $2,000 short-term capital loss. a. How much is Parent Corporation's separate taxable income? b. How much is Subsidiary Company's separate taxable income? c. How much is consolidated taxable income