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Assume that on July 1, 2013, a parent company paid $1,881,000 to purchase a 75% interest in a subsidiary's voting common stock. On that date, the fair value of the 25% interest not purchased by the parent company is $625,000. The acquisition-date fair value of the identifiable net assets of the subsidiary is $2,400,000. What is the amount of goodwill assigned to the controlling and noncontrolling interests, respectively, on the acquisition date? O$76,000 and $25,000 O$79,500 and $26,500 O$80,000 and $26,000 O$81,000 and $25,000