Miller Company acquired an 80 percent interest in Taylor Company on January 1, 2019. Miller paid $952,000 in cash to the owners of Taylor to acquire these shares. In addition, the remaining 20 percent of Taylor shares continued to trade at a total value of $238,000 both before and after Miller's acquisition. On January 1, 2019, Taylor reported a book value of $546,000 (Common Stock = $273,000; Additional Paid-In Capital = $81,900; Retained Earnings = $191,100). Several of Taylor's buildings that had a remaining life of 20 years were undervalued by a total of $72,800. During the next three years, Taylor reports income and declares dividends as follows: Year Net Income 2019 $63,900 2020 82,800 2021 92,000 Dividends $ 9,200 13,800 18,400 Determine the appropriate answers for each of the following questions: a. What amount of excess depreciation expense should be recognized in the consolidated financial statements for the initial years following this acquisition?