On January 1, 2021 Paul's Corp acquired 70% of Ash's Company for $3,500,000 in stock. The total fair value of Ash was assessed at $4,700,000. At the acquisition date, Ash assets had a carrying value of $4,400,000 and liabilities had a carrying value of $2,300,000. The carrying value of the assets and liabiities approximated their fair value except that a building had a carrying value of $310,000 and a fair value of $450,000 (10 year remaining life), unpatented technology had a fair value of $300,000 (zero book value and five-year life), and a long-term liability had a fair value of $30,000 greater than it's carrying carrying cost. For 2021, Paul reported net income of $500,000 (before recognition of Ash's income), and Ash separately reported earnings of $145,000. During 2021, Paul declared dividends of $125,000 and Ash declared dividends of $60,000. Compute the amounts that Paul should report in its 2021 consolidated financial statements for the following items: a) net income attributable to the noncontrolling interest

b) net income attributable to Paul

c) Noncontrolling interest in Ash

d) goodwill related to the Ash acquisition