The following are selected account balances from Penske Company and Stanza Corporation as of December 31, 2024:

Accounts	Penske		Stanza
Revenues	$ (708,000)		$ (632,000)
Cost of goods sold	252,800		158,000
Depreciation expense	159,000		210,000
Investment Income	Not given		0
Dividends declared	80,000		60,000
Retained earnings, 1/1/24	(758,000)		(206,000)
Current assets	400,000		536,000
Copyrights	1,060,000		419,000
Royalty agreements	690,000		1,112,000
Investment in Stanza	Not given		0
Liabilities	(690,000)		(1,377,000)
Common stock	(600,000)	($20 par)	(200,000)	($10 par)
Additional paid-in capital	(150,000)		(80,000)

Note: Parentheses indicate a credit balance.

On January 1, 2024, Penske acquired all of Stanzas outstanding stock for $757,000 fair value in cash and common stock. Penske also paid $10,000 in stock issuance costs. At the date of acquisition, copyrights (with a six-year remaining life) have a $510,000 book value but a fair value of $654,000.

Required:

a. As of December 31, 2024, what is the consolidated copyrights balance?

b. For the year ending December 31, 2024, what is consolidated net income?

c. As of December 31, 2024, what is the consolidated retained earnings balance?

d. As of December 31, 2024, what is the consolidated balance to be reported for goodwill?