Rollins owns 40% of Sussex. On October 1, 2009 Rollins reduces its ownership percentage to 10%. For the first 9 months of 2009, Sussex earns $100,000 and for the last three months of 2009, Sussex earns $40,000. No dividends are paid. How much income is recorded by Rollins in 2009? Same facts as number 6, except that Rollins ownership percentage goes from 10% to 40%. How much income is recorded by Rollins in 2009