Linton Inc. purchased 75% of Marsh Inc. on January 1, 2020 for $1,000,000. Marsh's common shares and retained earnings were worth $400,000 each on that date. The acquisition differential was allocated as follows:

Trademark: $15,000 (which had not been previously recorded)

Inventory: $8,000 (fair value in excess of book value)

The balance was allocated to goodwill. The trademark had an estimated remaining useful life of 10 years from the date of acquisition. Marsh Inc. uses straight line amortization. In 2020, Marsh's net income was $40,000. Marsh paid $5,000 in dividends to shareholders on record as at December 31, 2020.

Required:

a) Calculate the value of Marsh's trademark as at December 31, 2020.

b) Calculate income attributable to non-controlling interest for 2020.

c) Calculate non-controlling interest as reflected in equity at December 31, 2020.