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Income from continuing operations, before tax
|
$500
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Income tax expense
|
125 1
|
Net income
|
375
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Less: Net income attributable to noncontrolling interest
|
45 2
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Net income attributable to FSP Corp
|
$330
|
1Calculated as $500 x 25%
2Calculated as ($200 – (200 x 25%)) x 30%
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Income from continuing operations, before tax
|
$500
|
Income tax expense
|
110 3
|
Net income
|
390
|
Less: Net income attributable to noncontrolling interest
|
60 4
|
Net income attributable to FSP Corp
|
$330
|
3Calculated as ($500 – (200 x 30%)) x 25%
4Calculated as $200 x 30%
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