Alpha Corporation owns 100% of Beta Company, and Beta owns 80% of Gamma, Inc., all of which are domestic corporations. There were no excess allocation values at the date of acquisition of the subsidiaries. Information for the three companies for the year ending December 31, 2021 follows: 
What is Gamma's accrual-based net income for 2021?
Definitions:
Upset Stomach
Discomfort or distress in the stomach often characterized by nausea, bloating, or indigestion.
Alcoholism
A chronic disease characterized by uncontrolled drinking and preoccupation with alcohol, leading to physical and psychological dependence.
Coping Strategies
Techniques that individuals use to manage difficult, challenging, or stressful situations.
Alcoholics Anonymous
A self-help group designed to support individuals in achieving and maintaining sobriety from alcohol through a 12-step recovery program.
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