On January 1/2020 the parent company acquired 80% of the outstanding stocks of the subsidiary for $392,000.  At the date of combination, the book values of subsidiary net assets were equal to the fair value except for the subsidiary inventory which had a fair value of $60,000. the book value net assets of subsidiary was $400,000 and the parent’s and subsidiary’s retained earnings were $200,000 and $55,000 respectively. Additional information related to inventory is as follows:

The book value of the parent’s inventory is $100,000, while the book value of the subsidiary’s inventory is $30,000.

A) The consolidated amount of Inventory at the combination date  is:

B)The  amount of Goodwill will be  reported are:

C) What is the reported amount for the noncontrolling interest at the combination date?

D )What is the amount of consolidated Retained Earnings at the combination date?