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On July 1, 2021, Tracy Company acquired a 70 percent interest in Anderson Company in exchange for consideration of S763,000 in cash and equity securities. The remaining 30 percent of Anderson's shares traded closely near an average price that totaled $327,000 both before and after Tracy's acquisition In reviewing its acquisition, Tracy assigned a $140,500 fair value to a patent recently developed by Anderson, even though it was not recorded within the financial records of the subsidiary. This patent is anticipated to have a remaining life of five years. Anderson had book value of net assets at $848,000 on January 1, 2021. The affiliates report the following 2021 amounts from their own separate operations: Tracy Anderson Revenues $768,685 S428.000 Expenses 426.000 299,000 Dividends 170.000 90,000 Assume the subsidiary's income was earned uniformly throughout the year. The subsidiary declared dividends quarterly. Answer the following questions: (Do not add dollar sign; do not add comma to your amount; round the answer to the whole number) 1. What is consolidated net income for year 2021? 2. What is consolidated net income attributable to noncontrolling interests? 3. What is consolidated net income attributable to controlling interests