Assigning bargain purchase gain (i.e., "negative goodwill") to controlling and noncontrolling interests Assume that on July 1, 2013, a parent company paid $1,700,000 to purchase a 75% interest in a subsidiary's voting common stock. On that date, the fair value of the 25% interest not purchased by the parent company is $575,000. The acquisition-date fair value of the identifiable net assets of the subsidiary is $2,400,000. What is the amount of goodwill assigned to the controlling and noncontrolling interests, respectively, on the acquisition date? $125,000 bargain purchase gain assigned to the controlling interest and $0 assigned to the noncontrolling interest $100,000 bargain purchase gain assigned to the controlling interest and $50,000 bargain purchase gain assigned to the noncontrolling interest $100,000 goodwill assigned to the controlling interest and $50,000 goodwill assigned to the noncontrolling interest $75,000 bargain purchase gain assigned to the controlling interest and $75,000 bargain purchase gain assigned to the noncontrolling interest