On January $1,2023,$ French Company acquired $60$ percent of K$-$Tech Company for $$315,000$ when K$-$Tech's book value was $$415,000.$ The fair value of the newly comprised $40$ percent noncontrolling interest was assessed at $$210,000.$ At the acquisition date, K$-$Tech's trademark $(10-$year remaining life$)$ was undervalued in its financial records by $$80,000.$ Also, patented technology $(5-$year remaining life$)$ was undervalued by $$30,000.$

In $2023,$ K$-$Tech reports $$25,000$ net income and declares no dividends. At the end of $2024,$ the two companies report the following figures $($stockholders$\text{'}$ equity accounts have been omitted$)$:

$\backslash$table$[[,\backslash$table$[[$French Company$],[$Carrying Amounts$]],\backslash$table$[[$K$-$Tech Company$],[$Carrying Amounts$]],$K$-$Tech Company$],[$Current assets,$$630,000,$$$310,000,$$$330,000$

A$)$ compute consolidated net incole before allocation to controlling and noncontrolling interests

B$)$ in $2024$ assuming kyech has declared no devidentds compute the noncontrolling intrests share of the subsidiarys income and ending bakance of ghe noncontrolling intrest im the subsidiary.

C$)$ compute the amount reported for trademarked in the $2024$ consolidated balance sheet