Pie Corporation acquired $75$ percent of Slice Company's ownership on January $1,20$X$8,$ for $$90,000.$ At that date, the fair value of the

noncontrolling interest was $$30,000.$ The book value of Slice's net assets at acquisition was $$86,000.$ The book values and fair values

of Slice's assets and liabilities were equal, except for Slice's buildings and equipment, which were worth $$17,200$ more than book

value. Accumulated depreciation on the buildings and equipment was $$27,000$ on the acquisition date. Buildings and equipment are

depreciated on a $10-$year basis.

Although goodwill is not amortized, the management of Pie concluded at December $31,20$X$8,$ that goodwill from its purchase of Slice

shares had been impaired and the correct carrying amount was $$3,000.$ Goodwill and goodwill impairment were assigned

proportionately to the controlling and noncontrolling shareholders.

Trial balance data for Pie and Slice on December $31,20$X$8,$ are as follows: