Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $540,000 in cash. The subsidiary's stockholders' equity accounts totaled $524,000, and the noncontrolling Interest had a falr value of $60,000 on that day. However, a bullding (with a ten-year remaining life) In Brey's accounting records was undervalued by $32,000. Pltino assigned the rest of the excess falr value over book value to Brey's patented technology (four-year remaining llfe). Brey reported net income from its own operations of $86,000 in 2019 and $102,000 in 2020 . Brey declared dividends of $30,000 in 2019 and $34,000 in 2020. Brey sells Inventory to Pitino as follows: At December 31, 2021, Pitino owes Brey $38,000 for inventory acqulred during the perlod. The followng separate account balances are for these two companles 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 falr-value allocations? b. Were the Intra-entity transfers upstream or downstream? c. What intraentity gross profit in Irventory exlsted as of January 1,2021 ? d. What Intraentity gross profit In Irventory existed as of December 31 , 2021? e. What amounts make up the $120,195 Equlty Eamings of Brey account balance for 2021 ? f. What is the net income attrlbutable to the noncontrolling interest for 2021 ? g. What amounts make up the $667,260 Investment in Brey account balance as of December 31,2021 ? h. Prepare the 2021 worksheet entry to eliminate the subsidlary's beginning owners' equity balances. L. Without preparing a worksheet or consolidation entrles, determine the consolidation balances for these two companles. 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 ? What amounts make up the $120,195 Equity Earnings of Brey account balance for 2021 ? What is the net income attributable to the noncontrolling interest for 2021