Parent Co. acquired 80% of the common stock of Sub Corp. for $1,600,000. Total fair value, controlling and noncontrolling is $2,000,000. The fair value of Sub's net assets was $1,850,000, and the book value was $1,500,000. The noncontrolling interest shares of Subs Corp. are not actively traded.

a. Calculate the total amount of goodwill recognized at the date of acquisition.

b. What amount of goodwill should be attributed to Foster at the date of acquisition?

c. What amount of goodwill should be attributed to the noncontrolling interest at the date of acquisition?