Question 25 2 pts On January 1, 2021, Gooch Company acquires 80% of the outstanding common stock of House Inc., for a purchase price of $12.400,000. It was determined that the fair value of the noncontrolling interest in the subsidiary is $3,100,000. The book value of the House's stockholders' equity on the date of acquisition is $10,000,000 and its fair value of net assets is $11,000,000. The acquisition-date acquisition accounting premium (AAP) is allocated $600,000 to equipment with a remaining useful life of 10 years, and $250,000 to a patent with a remaining useful life of 5 years. What portion of the AAP should be assigned to noncontrolling interest? a. $1,070,000 b. $3,720,000 c. $-0- d. $4,650,000