This is all one question. Please answer only requirements E and F. Thanks

Pitino acquired 90 percent of Brey's outstanding shares on January 1, 2019, in exchange for $459,000 in cash. The subsidiary's stockholders' equity accounts totaled $443,000, and the noncontrolling interest had a fair value of $51,000 on that day. However, a building (with a ten-year remaining life) in Brey's accounting records was undervalued by $39,000. Pitino assigned the rest of the excess fair value over book value to Brey's patented technology (four-year remaining life). Brey reported net income from its own operations of $77,000 in 2019 and $93,000 in 2020. Brey declared dividends of $25,500 in 2019 and $29,500 in 2020. Brey sells inventory to Pitino as follows: Year 2019 2020 2021 Cost to Brey $ 82,000 100,000 123,750 Inventory Remaining at Transfer Price Year-End (at to Pitino transfer price) $ 180,000 $ 38,000 200,000 50,500 225,000 60,000 At December 31, 2021, Pitino owes Brey $29,000 for inventory acquired during the period. The following separate account balances are for these two companies for December 31, 2021, and the year then ended. Note: Parentheses indicate a credit balance. Sales revenues Cost of goods sold Expenses Equity in earnings of Brey Net income Retained earnings, 1/1/21 Net income (above) Dividends declared Retained earnings, 12/31/21 Cash and receivables Inventory Investment in Brey Land, buildings, and equipment (net) Total assets Liabilities Common stock Retained earnings, 12/31/21 Total liabilities and equity Pitino Brey $ (888,000) $ (431,000) 528,000 222,000 186,700 84,000 (101,115) 0 $ (274,415) $(125,000) $ (514,000) $ (304,000) (274,415) (125,000) 142,000 32,000 $ (646,415) $(397,000) $ 159,000 $ 111,000 320,000 201,000 592,470 0 977,000 360,000 $ 2,048,470 $ 672,000 $ (822,055) $ (21,000) (580,000) (254,000) (646,415) (397,000) $(2,048,470) $ (672,000) a. What was the annual amortization resulting from the acquisition-date fair-value allocations? b. Were the intra-entity transfers upstream or downstream? c. What intra-entity gross profit in inventory existed as of January 1, 2021? d. What intra-entity gross profit in inventory existed as of December 31, 2021? e. What amounts make up the $101,115 Equity Earnings of Brey account balance for 2021? f. What is the net income attributable to the noncontrolling interest for 2021? g. What amounts make up the $592,470 Investment in Brey account balance as of December 31, 2021? h. Prepare the 2021 worksheet entry to eliminate the subsidiary's beginning owners' equity balances. i. Without preparing a worksheet or consolidation entries, determine the consolidation balances for these two companies. Req A to D Req E Req F Reg G ReqH Req I What amounts make up the $101,115 Equity Earnings of Brey account balance for 2021? % Req A to D Req E Req F. Req G Req H Req I What is the net income attributable to the noncontrolling interest for 2021? Net income attributable to noncontrolling interest