Respond to this discussion. In this scenario, with the fair value of the noncontrolling interest set at $104,500, we see a clear impact on Sun's overall fair value, resulting in an increase of $2,000 to reach $529,500. This increase also translates to a rise in goodwill by $2,000, bringing it to $17,000. What's particularly noteworthy is the meticulous allocation of this $2,000 increase in goodwill solely to the noncontrolling interest. This precise allocation process ensures that both the fair value and goodwill calculations effectively depict the fair distribution of values between the controlling and noncontrolling interests