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?