On January $1,2023,$ French Company acquired $60$ percent of K$-$Tech Company for $$324,000$ when K$-$Tech's book value was

$$424,000.$ The fair value of the newly comprised $40$ percent noncontrolling interest was assessed at $$216,000.$ At the acquisition dat

K$-$Tech's trademark $(10-$year rembining life$)$ was undervalued in its financial records by $$80,000.$ Also, patented technology $(5-$year

remaining life$)$ was undervalued by $$36\mathrm{.}000$

In $2023,$ K$-$Tech reports $$22,000$ net income and declares no dividends. At the end of $2024,$ the two companies report the following

figures $($stockholders$*$ equity accounts have been omitted$)$:

Note: Parentheses indicate a credit balance.

Required:

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

b$.$ In $2024,$ assuming K$-$Tech has declared no dividends, compute the noncontroling interest's share of the subsidiary's income and

the ending balance of the noncontrolling interest in the subsidiary.

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