Dodd Co. acquired 75% of the common stock of Wallace Corp. for $1,800,000. The fair value of Wallaces net assets was $2,100,000, and the book value was $1,900,000. The noncontrolling interest shares of Wallace Corp. are not actively traded.

a. What amount of goodwill should be attributed to Dodd at the date of acquisition?

b. What amount of goodwill should be attributed to the noncontrolling interest at the date of acquisition?

c. What is the dollar amount of noncontrolling interest that should appear in a consolidated balance sheet prepared at the date of acquisition?