Assume, on January 1, 2018, a parent company acquired a 90% interest in its subsidiary. The total fair value of the controlling and noncontrolling interest was $660,000 over the book value of the subsidiary's Stockholders' Equity on the acquisition date. The parent assigned the excess to the following [A] assets: [A] Asset Initial Fair Value Useful Life Property, plant, and equipment $ 220,000 10 years Customer list 132,000 5 years Goodwill 308,000 Indefinite $ 660,000 90% of the Goodwill is allocated to the parent. The parent and the subsidiary report the following pre-consolidation financial statements at December 31, 2022