PLEASE ANSWER QUESTION SHOWING ALL WORK AND CORRECT ANSWER COMPLETELY!!!

Question 1 Brady, Inc., a calendar-year corporation, acquires 80% of Austin Company on September 1,2022 , and an additional 10% on January 1,2023 . Total annual amortization of $12,000 relates to the first acquisition. Austin reports the following figures for 2023 : Without regard for this investment, Brady independently earns $450,000 in net income during 2023. All net income is earned evenly throughout the year. What is the controlling interest in consolidated net income for 2023