Ruestions from no$.9$ to no$.11$ are based on the following fact. Boulder, Inc, obtained $90$ percent of Rock Corporation on January $1,2016.$ Annual amortization of $\backslash (\backslash$$ $22,000\backslash )$ is applicable on the allocations of Rock's acquisition$-$date business fair value. On January $1,2017,$ Rock acquired $75$ percent of Stone Company's voting stock. Excess business fair$-$value amortization on this second acquisition amounted to $\backslash (\backslash$$ $8,000\backslash )$ per year. For $2018,$ each of the three companies reported the following information accumulated by its separate accounting system. Separate operating income figures do not include any investment or dividend income:$9.$ What is consolidated net income for $2018?$ A$.\backslash (\backslash$$ $450,100\backslash )$ B$.\backslash (\backslash$$ $455,000\backslash )$ C$.\backslash (\backslash$$ $450,000\backslash )$ D$.\backslash (\backslash$$ $540,000\backslash )$ E$.\backslash (\backslash$$$(8,000)\backslash )10.$ What is the noncontrolling interest in Stone's Income? A$.\backslash (\backslash$$ $35,500\backslash )$ B$.\backslash (\backslash$$ $52,450\backslash )$ C$.\backslash (\backslash$$ $45,000\backslash )$ D$.\backslash (\backslash$$ $106,500\backslash )$ E$.\backslash (\backslash$$ $450,000\backslash )11.$ What is the total net income attributable to noncontrolling interests? A$.\backslash (\backslash$$ $35,500\backslash )$ B$.\backslash (\backslash$$ $52,450\backslash )$ C$.\backslash (\backslash$$ $45,000\backslash )$ D$.\backslash (\backslash$$ $106,500\backslash )$ E$.\backslash (\backslash$$ $450,000\backslash )$Questions from no$.12$ to no$.14$ are based on the following fact.

On January $1,2017,$ Abbey acquires $90$ percent of Benjamin's outstanding shares. Financial

$ information for these two companies for the years $2017$ and $2018$ follows:

Assume that a tax rate of $35$ percent is applicable to both companies.

tax currently payable if they choose to file separate returns?

What is the current Income Tax Payable for consolidated return $)$

A$.$ $$125,500$

B$.$ $$129,000$

C$.$ $$129,500$

D$.$ $$94,500$

E$.$ $$94,000$

What is the current Income Tax Payable for Abbey's separate return $2018?$

A$.$ $$125,500$

B$.$ $$129,000$

C$.$ $$129,500$

D$.$ $$105,000$

E$.$ $$35,000$

How much is the deferred amount for Abbeys' separate return $2018?$

A$.$ Deferred Tax Asset $$10,500$

B$.$ Deferred Tax Asset $$30,000$

C$.$ Deferred Tax Liabilities $$10,500$

D$.$ Deferred Tax Liabilities $$30,000$

E$.$ $$0$