Pitino acquired $90$ percent of Brey's outstanding shares on January $1,2019,$ in exchange for $$441,000$ in

cash. The subsidiary's stockholders' equity accounts totaled $$425,000,$ and the noncontrolling interest had a

fair value of $$49,000$ on that day. However, a building $($with a ten$-$year remaining life$)$ in Brey's accounting

records was undervalued by $$35,000.$ Pitino assigned the rest of the excess fair value over book value to

Brey's patented technology $($four$-$year remaining life$).$

Brey reported net income from its own operations of $$75,000$ in $2019$ and $$91,000$ in $2020.$ Brey declared

dividends of $$24,500$ in $2019$ and $$28,500$ in $2020.$

Brey sells inventory to Pitino as follows:

At December $31,2021,$ Pitino owes Brey $$27,000$ for inventory acquired during the period.

The following separate account balances are for these two companies for December $31,2021,$ and the year

then ended.

Note: Parentheses indicate a credit balance.

a$.$ What was the annual amortization resulting from the acquisition$-$date fair$-$value allocations?

b$.$ Were the intra$-$entity transfers upstream or downstream?

c$.$ What intra$-$entity gross profit in inventory existed as of January $1,2021?$

d$.$ What intra$-$entity gross profit in inventory existed as of December $31,2021?$

e$.$ What amounts make up the $$93,960$ Equity Earnings of Brey account balance for $2021?$

f$.$ What is the net income attributable to the noncontrolling interest for $2021?$

g$.$ What amounts make up the $$572,400$ Investment in Brey account balance as of December $31,2021?$

h$.$ Prepare the $2021$ worksheet entry to eliminate the subsidiary's beginning owners' equity balances.

i$.$ Without preparing a worksheet or consolidation entries, determine the consolidation balances for these