On January $1,2021,$ Ackerman Company acquires $80\%$ of Seidel Company for $$1,814,720$ in cash consideration. The remaining $20$

percent noncontrolling interest shares had an acquisition$-$date estimated fair value of $$453,680.$ Seidel's acquisition$-$date total book

value was $$1,802,000.$

The fair value of Seidel's recorded assets and liabilities equaled their carrying amounts. However, Seidel had two unrecorded assets$-$

a trademark with an indefinite life and estimated fair value of $$259,700$ and several customer relationships estimated to be worth

$$190,800$ with four$-$year remaining lives. Any remaining acquisition$-$date fair value in the Seidel acquisition was considered goodwill.

During $2021,$ Seidel reported $$182,320$ net income and declared and paid dividends totaling $$53,000.$ Also in $2021,$ Ackerman

reported $$371,000$ net income, but neither declared nor paid dividends.

a$.$ What amount should Ackerman assign to the $20$ percent noncontrolling interest of Seidel at the acquisition date?

b$.$ How much of $2021$ consolidated net income should be allocated to the noncontrolling interest?

c$.$ What amount of $2021$ dividends should be allocated to the noncontrolling interest?

d$.$ What amount of noncontrolling interest should appear in the owners' equity section of Ackerman's consolidated balance sheet at

December $31,2021?$