Shahidullah Research Co. acquired 60% of Nahar Beauty Co. for $420,000 on December 31, 2019 when Nahar's book value was $560,000. Shahidullah's stock was not actively traded. On the date of acquisition, Nahar had equipment (with a ten-year life) that was undervalued in the financial records by $140,000. One year later, the two companies provided the selected amounts shown below. Additionally, no dividends have been paid. Shahidullah Nahar Co. Co. Book Value Book Value Fair Value Current assets 868,000 $420,000 448,000 364,000 280,000 Equipment Buildings 400,000 574,000 210,000 210,000 Liabilities (546,000) (168,000) (168,000) (560,000) Revenues (1,260,000) Expenses 700,000 420,000 Investment income Not Given A. What amount of consolidated net income for 2020 is attributable to Shahidullah's controlling interest? B. What is the noncontrolling interest's share of the subsidiary's net income for the year ended December 31, 2020? C. What is the ending balance of the noncontrolling interest in the subsidiary at December 31, 2020? D. What is the consolidated balance of the Equipment account at December 31, 2020? $