On December 31, 2020, Pom Company purchased 90% of Sod Company's stock for $250,000 cash. At this date, the book value of Sod Company's assets included land that had a book value of $60,000 and a market value of $68,000. Sod Company's equity consisted of $80,000 common stock and $140,000 retained earnings. Please answer the following questions after the elimination entry to prepare consolidated statements at December 31:

a) How much goodwill will be recognized in consolidation? $ __________

b) How much is the minority interest in consolidation? $__________

c) How much of Sod's equity is included in consolidation? $__________