Below is information on a U.S. companys acquisition:

• Acquisition cost $50,000 for 90% of the voting stock
• Fair value of noncontrolling interest $5,000
• Book value of acquired company $30,000
• No revaluations of reported identifiable net assets
• Previously unreported license agreements valued at $4,000

Required

Calculate total goodwill and its allocation to the controlling and noncontrolling interest.