Pop paid $516,000 for 80% of the stock of Son on 1/1/X1 when Son's Stockholders equity consisted of $500,000 and 100,000 of Retained Earnings. The following assists and liabilities of Son had book values different from their face value:

Inventory BV 60,000 FV 70,000 sold in X1

Equipment BV 50,000 FV 90,000 life of 8 years on X1

Building BV 70,000 FV 40,000 life of 12 years

Notes Payable BV 50,000 FV 40,000 life of 4 years

In Yr3 Pop SON

Sales 800 500

Cost of sales (500) (250)

Depreciation Expense (100) (50)

Other Expense (50) (100)

Controlling share 100

Non controlling share

Retained earnings 1/1 400 250

Net Income 100

Dividends (100) (50)

Cash 25 115

A/R 54 125

Dividend Receivable 20 0

Inventory 80 105

Land 100 150

Building 350 200

Equipment 140 190

Investment

Goodwill

Total Assets 885

A/P 49 10

Dividend Payable 50 25

Note Payable 100 50

Capital Stock 700 500

Retained Earnings 300

1/1 NCI

12/31 NCI

Total Liabilities. 885

What is the preliminary computations, non controlling interest at acquisition, allocation of cost over book value, and income from subsidiary and non controlling interest at Year 3?