Chapter 5, #28/29

For #28, NCI Inc (Downstream transaction) is 27 and for
#29, NCI Inc (Upstream transaction) is 28.32 and ending NCI is 382.5

We have not really gone over getting to NCI like this yet, but for #28, the NCI calc is:
1/1/10 BV 950
+ unmort XS 295
Subtotal 1245 x .3 = 373.5
+ CY NCI Inc + 27
- Div - 15
Ending 385.5

For #29, the NCI calc is:
1/1/10 BV 950
+ Unamor XS 295
- 1/1/10 ICP -14.4
Subtotal 1230.6 x .3 = 369.18
+ CY NCI Inc + 28.32
- Div - 15
Ending 382.5