The fair value of Spring's recorded assets and liabilities equaled their carrying amounts. However, Spring had two unrecorded assetsa trademark with an indefinite life and estimated fair value of $$245,000$ and licensing agreements estimated to be worth $$180,000$ with four$-$year remaining lives. Any remaining acquisition$-$date fair value in the Spring acquisition w$$s considered goodwill.

During $2024,$ Spring reported $$172,000$ net income and declared and paid dividends totaling $$50,000.$ Also in $2024,$ Pasture reported $$350,000$ net income, but neither declared nor paid dividends.

Required:

a$.$ What amount should Pasture assign to the $20$ percent noncontrolling interest of Spring at the acquisition date?

b$.$ How much of $2024$ consolidated net income should be allocated to the noncontrolling interest?

c$.$ What amount of $2024$ dividends should be allocated to the noncontrolling interest?

d$.$ What amount of noncontrolling interest should appear in the owners' equity section of Pasture's consolidated balance sheet at December $31,2024?$

Answer is complete but not entirely correct.

$\backslash$table$[[$a$.$ Value to be assigned to noncontrolling interest $($NCI$)$ at acquisition date,$$,172,000$