Which of the following are included in the calculation of Pawn Company's end$-$of$-$year $20\%$ noncontrolling interest when the parent has paid a control premium?

$20\%$ of the subsidiary's beginning$-$of$-$year book value.

$20\%$ of the excess fair value allocation for the subsidiary's beginning$-$of$-$year identifiable net assets.

Current year net income allocation to the noncontrolling interest.

$20\%$ of the goodwill recognized in the business combination.