Transpose calculated value from horizontal to vertical?

I have a series of cash flows as follows:

Year 1 Year 2
Income 100 150
Expense 20 30
Net Income 80 120

I need to take the calculated "Net Income values" and also place them vertically by themselves, like this:

Year 1 80
Year 2 120

I know I can copy and paste the values easily using the "paste special... transpose", but how can I easily do this so that it continues to reference the original values? So that if I change the Income in year 1 of 100 to 120 the vertical Year 1 value would change from 80 to 100?

example for excelforum transpose.xlsx

I tried the transpose and formulas under paste special, but it didn't work. I'd like the Net Income values that are horizontal to be placed vertically in the column next to the years in the example.