On January 1, 2023, Annick Co. acquired 70% of Noah Inc. by paying $645,000. The fair value of noncontrolling interest was $255,000. Noah reported common stock on that date of $420,000 with retained earnings of $250,000. A building was undervalued on Noah's financial records by $28,000. This building had a ten-year remaining life. Unrecorded copyrights with fair values of $72,000 were to be recognized and amortized over 20 years.

Noah earned income and paid cash dividends as follows: Net income

	Net Income	Dividends Paid
2023	105,000	45,600
2024	134,400	61,600

Determine the following:

1. how much goodwill that would be allocated between the controlling and non-controlling interest.

2. What is the consolidated income of the non-controlling interest in the subsidiary at December 31, 2023?

3. What is the ending balance of the non-controlling interest in the consolidated financial statements at December 31, 2024?