Power Corporation acquired $80\%$ of Snow Company's ownership on January $1,2022,$ for $580,000.$ At that date, the fair value of the noncontrolling interest was $$20,000.$ The book value of Best's net assets at acquistion was $$90,000.$ The book values and fair values of Best's assets and liabilities were equal, except for Best's buildings and equipment, which were wonh $$20,000$ more than book value. Butlings and equipment are depreciated over remaining usefullife of $5$ years. during $2022$ Snow sold Power imventory costed $$40,000$ by $$50,000,$ Power sold $85\%$ of them to third party $($not$-$affiliate company$)$ during $2022$ by $560,000$ following is partialy selected accounts from trial balances of both corporations:

$\backslash$table$[[$Accounts$,$P$,$S$],[$Income$,$$$100,000,$$$60,000$