Pami Inc.., owns 90% of Sky Inc.s outstanding shares. When it acquired control of Sky, Inc. for $2,000,000 the latters book value of assets amounted to $5,000,000 and liabilities amounted to $3,000,000. The fair values of the assets and liabilities are equal to the book values, except for equipment which was understated by $100,000. As of December 31, 2022, it was noted that goodwill is impaired by $10,000. 1. Assuming that the non-controlling interest is measured at fair value, how much is the share of the non-controlling interest in the goodwill impairment?

2. Assuming that the non-controlling interest at fair value was identified to be at $298,500, how much is the share of the non-controlling interest in the goodwill impairment? 3. Assuming that the non-controlling interest at its proportionate share in the fair value of the net assets of subsidiary, how much is the share of the non-controlling interest in the goodwill impairment?