On January $1,2021,$ Johnsonville Enterprises, Inc., acquired $80$ percent of Stayer Company's outstanding common shares in exchange for $$3,000,000$ cash. The price paid for the $80$ percent ownership interest was proportionately representative of the fair value of all of Stayer's shares.

At acquisition date, Stayer's books showed assets of $$4,200,000$ and liabilities of $$1,600,000.$ The recorded assets and liabilities had fair values equal to their individual book values except that a building $(10-$year remaining life$)$ with book value of $$195,000$ had an appraised fair value of $$345,000.$ Stayer's books showed a $$175,500$ carrying amount for this building at the end of $2021.$

Also, at acquisition date Stayer possessed unrecorded technology processes $($zero book value$)$ with an estimated fair value of $$1,000,000$ and a $20-$year remaining life. For $2021,$ Johnsonville reported net income of $$650,000($before recognition of Stayer's income$),$ and Stayer separately reported earnings of $$350,000.$ During $2021,$ Johnsonville declared dividends of $$85,000$ and Stayer declared $$50,000$ in dividends.

Compute the amounts that Johnsonville Enterprises should report in its December $31,2021,$ consolidated financial statements for the following items:

a$.$ Stayer's building $($net of accumulated depreciation$).$

b$.$ Stayer's technology processes $($net of accumulated amortization$).$

c$.$ Net income attributable to the noncontrolling interest.

d$.$ Net income attributable to controlling interest.

e$.$ Noncontrolling interest in Stayer.