Pea Company purchased $70$ percent of Split Company$$s stock approximately $20$ years ago. On December $31,20$X$8,$ Pea purchased a building from Split for $$420,000.$ Split had purchased the building on January $1,20$X$1,$ at a cost of $$520,000$ and used straight$-$line depreciation on an expected life of $20$ years. The asset$$s total estimated economic life is unchanged as a result of the intercompany sale. $1)$ What amount of income will be assigned to the noncontrolling interest in the consolidated income statement for $20$X$9$ if Split reports net income of $$30,000$ for $20$X$9?$

$2)$ Split reports assets with a book value of $$480,000$ and liabilities of $$120,000$ at January $1,20$X$9,$ and reports net income of $$30,000$ and dividends of $$12,000$ for $20$X$9.$ What amount will be assigned to the noncontrolling interest in the consolidated balance sheet at December $31,20$X$9,$ assuming the fair value of the noncontrolling interest at the date of acquisition was equal to $30$ percent of Split Company$$s book value?