Sidoarjo Corp is a 60 percent-owned subsidiary of Jawa Timur Corp. The book value of Sidoarjo Corp was equal to fair value when Jawa Timur Corp acquired Sidoarjo Corp. In 2021, Jawa Timur Corp sold land with a book value of IDR 250 billion to Sidoarjo Corp for IDR 300 billion. Sidoarjo Corps net income in 2020 and 2021 was IDR 300 billion and IDR 230 billion, respectively. Sidoarjo Corp sold the land to an outside party in 2021.

a, What is the amount of land should be reported in the consolidated balance sheet?

b. How much was the income from Sidorjo Corp in 2020?

c. How much was the income from Sidorjo Corp in 2020?