There is a Law in the Rubber Bridge Law book especially for this, Law 77. It says:
|A trick transferred through a revoke penalty is reckoned for all scoring purposes as though it had been won in play by the side to which it had been awarded.|
So if you are in 3
, you make eight tricks, but your opponent has revoked, and two tricks are transferred, then you score 90 below the line and 30 above the line.