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Question - Big Co. owns 60% of the stock of Little Co. On 1/1/22, Little Co sells land to Big Co for $50,000. The land had cost Little Co. $30,000 several years earlier.
On 3/1/25, Big Co sells the land to a thirds party for $80,000 Little Co reports earnings of $50,000 each year.
Required -
What is the income to the NC Interest in 2022?
What is the income to the NC Interest in 2023?
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