MacIntosh acquires 70% of the outstanding stock of Thrive Inc on January 1, 2018. In preparing to consolidate MacIntosh and Thrive Inc on December 31, 2018, we have the following information available: Acquisition price is $125,000,000 in cash Upstarts net assets at acquisition: $8,000,000 ($5,500,000 retained earnings and $2,500,000 common stock) Fair value of previously unrecorded patents (5 year life): $7,500,000 Fair value of fixed assets (25 year life) exceeds book value by $2,500,000 Fair value of long-term debt (10 year life) exceeds book value by $1,000,000 Fair value of all other acquired assets and liabilities equals their book value Fair value of the 30 percent noncontrolling interest at acquisition: $35,000,000 Thrive Incs net income in 2018: $2,800,000 Thrive Incs dividends paid in 2018: 15% of net income

a) At the acquisition date, what is total controlling interest in goodwill? b) At the acquisition date, what is the ratio of controlling interests to noncontrolling interest for goodwill? c) For 2018, what was the non-controlling interest in net income?