Pigeon Corporation acquired an 80% interest in Statue Company on January 1, 2011, for $90,000 cash when Statue had Capital Stock of $60.000 and Retained Earnings of $40,000 The fair value/book value differential was attributable to equipment with a 10-year straight- line life. Statue suffered a $10,000 net loss in 2011 and paid no dividends. At year-end 2011, Statue owed Pigeon $18,000 on account Pigeon's separate income for 2011 was $150,000. Controlling interest share of consolidated net income for 2011 wa 3 $150,000 b)5140,000 $141.000 $142.000 10 Fish Time