Baracus, Inc. pays $95,000 in cash and stock to acquire 80% of the voting stock of Clover Company. The fair value of the noncontrolling interest is $21,250. The book value of the acquired company is $66,250, and no revaluations of acquired identifiable net assets are necessary.

REQUIRED:

How much is total goodwill? What amount and percent of goodwill is allocated to the controlling interest? What amount and percent of goodwill is allocated to the non-controlling interest?