The parent consolidated group reports the following results for the tax year. Determine each member's share of the consolidated tax liability, assuming that the members all have consented to use the relative tax liability tax-sharing method. Dollar amounts are listed in millions, and a 35% marginal income tax rate applies.

Parent SubOne SubTwo SubThree Consolidated

Ordinary Income $700 100 60 (30) $830

Capital Gain/loss 0 0 20 (5) 15

1231 gain/loss 130 0 (55) 0 75

Sepearate Taxable income $830 $100 $25 ($30) with $5 Cap.

loss carryover Consolidated Taxable Income $920

Consolidtated tax liability $322

Energy tax credit, from Subone (10)

Next tax due $312