Company A and Company B are both wholly ownedsubsidiaries of Parent, Inc. Parent has no other operations,balance sheet items or income statement items other than itsownership of Company 1 (located in China) and Company 2 (located inUS). Company 2 periodically sells goods to Company 1 for resale toend customers. Such goods are sold at the same pricing terms thatCompany 2 sells to all other customers. Prior to January 1, 2018,there had never been any inventory sales from Company 1 to Company2 or from Company 2 to Company 1. The following is data for eachcompany for 2018 and 2019:

Company 1 Company 2

     Year ended12/31/18

Sales to all customers $300 million $150million

Costs of sales $150 million $100 million

All other non production expenses $ 60 million $ 40million

Pre tax income $ 90 million $ 10 million

Inventory purchased from Company 1 held

By Company 2 at end of year NONE

Inventory purchased from Company 2 held

By Company 1 at end of year $15 million

    Year ended 12/31/19

Sales to all customers $280 million $160million

Costs of sales $140 million $120 million

All other non production expenses $ 60 million $ 30million

Pretax income $ 80 million $ 10 million

Inventory purchased from Company 1 held

By Company 2 at end of year NONE

Inventory purchased from Company 2 held

By Company 1 at end of year $16 million

What would consolidated pretax income be for Parent for2018 and 2019