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Patrick Company acquired 60% of Sandy Company for $528,000 on January 1, 2020. Sandy reported a book value of stockholder's equity of $690,000 (including common stock of $420,000 and retained eamings of $270,000) on that date. Fair value of the 40% non controlling interest on the acquisition date was $300,000. On the acquisition date, a patent was undervalued by $20,000 (10-year remaining life) and a machine was overvalued by $8,000 (8-year remaining life). Any excess consideration transferred over fair value was attributed to goodwill with an indefinite life. In 2020, Sandy earned net income of $180,000 and paid dividends of $60,000. Requirements: cany a. Calculate the goodwill that is assigned to controlling (CI) and noncontrolling in loo Answer: To CI: To NCI