On January 1, 2023, French Company acquired 60 percent of K-Tech Company for $328,500 when K-Tech's book value was $428,500. The fair value of the newly comprised 40 percent noncontrolling interest was assessed at $219,000. 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 $39,000. In 2023, K-Tech reports $20,500 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: a. Compute the 2024 consolidated net income before aliocation to the controlling and noncontroling 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