On January $1,2023,$ French Company $$cquired $60$ percent of K$-$Tech Company for $$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$],[$Fair Values,,,$]]$

Note: Parentheses indicate a credit balance.

Required:

a$.$ 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 noncontrolling 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.

$\backslash$table$[[$a$.$ Consolidated net income$],[$b$(1).$ Noncontrolling interest's share of the subsidiary's income$],[$b$(2).$ Noncontrolling interest at end of $2024],[$c$.$ Consolidated trademarks$]]$