On January $1,2021,$ Gooch Company acquires $80\%$ of the outstanding common stock of House Inc., for a purchase price of $$12,400,000.$ It was determined that the fair value of the noncontrolling interest in the subsidiary is $$3,100,000.$ The book value of the House$$s stockholders$$ equity on the date of acquisition is $$10,000,000$ and its fair value of identifiable net assets is $$10,850,000.$ The acquisition$-$date acquisition accounting premium $($AAP$)$ is allocated $$600,000$ to equipment with a remaining useful life of $10$ years, and $$250,000$ to a patent with a remaining useful life of $5$ years.

Assume that during the year ended December $31,2021,$ House reports net income of $$950,000$ and pays dividends of $$150,000.$ Gooch uses the cost method to account for its investment in House.

Determine the December $31,2021$ amount of noncontrolling interest reported in the consolidated financial statements.

Select one:

A$.$ $ $482,000$

B$.$ $$3,238,000$

C$.$ $$3,100,000$

D$.$ $$3,260,000$ I have selected answer D and C and they have been marked wrong. I can't figure this one out.