The Holtz Corporation acquired 80 percent of the 100,000 outstanding voting shares of Devine, Inc., for $6.90 per share on January 1 , 2020. The remaining 20 percent of Devine's shares also traded actively at $6.90 per share before and after Holtz's acquisition. An appraisal made on that date determined that all book values appropriately reflected the fair values of Devine's underlying accounts except that a building with a 5 -year future life was undervalued by $52,500 and a fully amortized trademark with an estimated 10 -year remaining life had a $71,000 fair value. At the acquisition date, Devine reported common stock of $100,000 and a retained earnings balance of $249,500. Following are the separate financial statements for the year ending December 31, 2021: At year-end, there were no intra-entity receivables or payables. Prepare a 2021 consoldated Income statement for Holtz and Devine. (Enter all amounts as positive values.) If Instead the noncontrolling Interest shares of Devine had traded for $4.73 surrounding Holtz's acquisition date, what Is the Impact on goodwill