On January $1,2023,$ French Company acquired $60$ percent of K$-$Tech Company for $$319,500$ when K$-$Techs book value was $$419,500.$ The fair value of the newly comprised $40$ percent noncontrolling interest was assessed at $$213,000.$ At the acquisition date, K$-$Tech's trademark $(10-$year remaining life$)$ was undervalued in its financial records by $$80,000.$ Also, patented technology $(5-$year remaining life$)$ was undervalued by $$33,000.$

In $2023,$ K$-$Tech reports $$19,500$ net income and declares no dividends. At the end of $2024,$ the two companies report the following figures $($stockholders equity accounts have been omitted$)$:

Required:

$1.$ Compute the $2024$ consolidated net income before allocation to the controlling and noncontrolling interests.

$2.$ In $2024,$ assuming K$-$Tech has declared no dividends, compute the noncontrolling interests share of the subsidiarys income and the ending balance of the noncontrolling interest in the subsidiary.

$3.$ Compute the amount reported for trademarks in the $2024$ consolidated balance sheet.