Equity method computations from footnote AstraZeneca PLC is a bio-pharmaceutical company headquartered in Cambridge, United Kingdom. In AstraZeneca's December 31, 2019 Form 20-F filed with the United States Securities and Exchange Commission, the Company described the following joint venture arrangement: "On 30 April 2014, AstraZeneca entered into a joint venture agreement with Samsung Biologics Co., Ltd. to develop a biosimilar using the combined capabilities of the two parties. The agreement resulted in the formation of a joint venture entity based in the UK, Archigen Biotech Limited, with a branch in South Korea. AstraZeneca contributed $70m in cash to the joint venture entity and has a 50% interest in the joint venture. An additional contribution of $30m was made in 2016,$15m in 2018 and a further $16m in 2019. At the end of the year Archigen had net assets of $5m, of which AstraZeneca's share is $2m, and the investment is held at $ nil value. All investments are accounted for using the equity method." a. Compute the total net income (losses) generated by Archigen Biotech Limited between April 30, 2014 and December 31, 2019. Assume Samsung Biologics Co., Ltd. made contributions equal to AstraZeneca, and that Archigen paid no dividends. b. Again, assume Archigen paid no dividends. Explain how AstraZeneca could have a zero equity investment balance for its investment in Archigen while AstraZeneca's share of Archigen's net assets is equal to $2 million