Recognition upon initial consolidation of a variable interest entity $($VIE$)$ when VIE is not a business

Assume that prior to January $1,2022,$ a Reporting Company owned a $15$ percent interest in a Legal Entity. The Reporting Company acquired its $15$ percent ownership interest in the Legal Entity on June $15,2001$ for $$39,000,$ and correctly accounted for this investment under the cost method $($i$.$e$.,$ it was a passive investment and it was not marketable$).$ On January $1,2022,$ the Reporting Company purchased an additional $30$ percent interest in the Legal Entity for $$156,000.$ As a result of an evaluation of the facts and circumstances on January $1,2022,$ the Reporting Entity determined that the Legal Entity is a variable interest entity $($VIE$)$ and that the Reporting Company is the primary beneficiary of the VIE. The Reporting Company also determined that, on January $1,2022,$ the fair value of the previously held $15$ percent interest is $$78,000.$ In addition, independent appraisals revealed that the fair value of the noncontrolling interest $($i$.$e$.,$ the $55$ percent not owned by the Reporting Company$)$ is $$286,000.$ On January $1,2022,$ the Legal Entity has reported book values for its identifiable net assets equal to $$345,800$ and fair values for its identifiable net assets equal to $$494,000.$

Assume that the Legal Entity is not a "business," as that term is defined in FASB ASC $805("$Business Combinations"$).$ Related to the initial consolidation of the Legal Entity on January $1,2022,$ determine the following amounts:

Note: Use a negative sign with your answer in part b$.$ to indicate a gain on initial consolidation of Legal Entity, if applicable.

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