The following are several figures reported for Poyer and Sutter as of December $31,2024$:

Items Poyer Sutter

Inventory $ $610,000$ $ $410,000$

Sales $1,220,0001,020,000$

Investment income $--$

Cost of goods sold $610,000510,000$

Operating expenses $285,000355,000$

Poyer acquired $90$ percent of Sutter in January $2023.$ In allocating the newly acquired subsidiary$$s fair value at the acquisition date, Poyer noted that Sutter had developed a unpatented technology worth $$78,000$ that was unrecorded on its accounting records and had a six$-$year remaining life. Any remaining excess fair value over Sutter$$s book value was attributed to an indefinite$-$lived trademark. During $2024,$ Sutter sells inventory costing $$141,000$ to Poyer for $$202,000.$ Of this amount, $20$ percent remains unsold in Poyer$$s warehouse at year$-$end.

Required:

Determine balances for the following items that would appear on Poyer$$s consolidated financial statements for $2024.$

A$)$ The net income attributable to noncontrolling interest.