The following balances were taken from the records of Carla Vista Company: Kingbird Company purchased 75\% of Carla Vista Company's common stock on January 1, 2021 for $901,800. The difference between implied value and book value is attributable to assets with a remaining useful life on January 1,2023 of ten years. Compute the difference between cost/(implied) and book value applying: 1. Parent company theory. 2. Economic unit theory. Assuming the economic unit theory: 1. Compute noncontrolling interest in consolidated income for 2023. 2. Compute noncontrolling interest in net assets on December 31, 2023. 1. Noncontrolling interest in consolidated income $ 2. Noncontrolling interest in net assets $