Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $351,000 in cash. The subsidiary's stockholders' equity accounts totaled $335,000, and the noncontrolling interest had a fair value of $39,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $15,000. 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 $65,000 in 2019 and $81,000 in 2020 . Brey declared dividends of $19,500 in 2019 and $23,500 in 2020. Brey sells inventory to Pitino as follows: At December 31, 2021, Pitino owes Brey $17,000 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 $81,540 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 $471,150 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 two companies