Assume that on July 1, 2019, a parent company paid $1,288,000 to purchase an 80% interest in a subsidiarys voting common stock. On that date, the fair value of the 20% interest not purchased by the parent company is $322,000. The acquisition-date fair value of the identifiable net assets of the subsidiary is $1,680,000. What is the amount of goodwill (or bargain purchase gain) assigned to the controlling and noncontrolling interests, respectively, on the acquisition date?

$70,000 bargain purchase gain assigned to the controlling interest and zero assigned to the noncontrolling interest

$35,000 bargain purchase gain assigned to the controlling interest and $35,000 bargain purchase gain assigned to the noncontrolling interest

$56,000 goodwill assigned to the controlling interest and $14,000 goodwill assigned to the noncontrolling interest

$56,000 bargain purchase gain assigned to the controlling interest and $14,000 bargain purchase gain assigned to the noncontrolling interest