Following are selected account balances from Penske Company and Stanza Corporation as of December $31,2018$:

n January $1,2018,$ Penske acquired all of Stanza's outstanding stock for $$680,000$ fair value in ${?}^{-}$cash and common stock. Penske also paid $$10,000$ in stock issuance costs. At the date of acquisition, copyrights $($with a six$-$year remaining life$)$ have a $$440,000$ book value but a fair value of $$560,000.$

a$.$ As of December $31,2018,$ what is the consolidated copyrights balance?

b$.$ For the year ending December $31,2018,$ what is consolidated net income?

c$.$ As of December $31,2018,$ what is the consolidated retained earnings balance?

d$.$ As of December $31,2018,$ what is the consolidated balance to be reported for goodwill?