Would like to double check my work.

On January 1, 2017, Sugar Company acquired 25 percent of the voting shares of Pie, Inc. for $881,000 in cash. Sugar has the ability to significantly influence Pie's operating and investing activities. The January 1, 2017, book values and corresponding fair values for Pie's assets and liabilities follow: Book Value Fair Value Cash and receivables 233,000 233,000 Computing equipment 756,000 708,000 Patented technology 182,000 870,000 Trademark 115,000 2,000,000 Liabilities (301,000) (301,000) 985,000 3,510,000 Also as of January 1, 2017, Pie's computing equipment had a 4-year remaining estimated useful life. The patented technology was estimated to have a 2-year remaining useful life. The trademark's useful life was considered indefinite. Sugar attributed to goodwill any unidentified excess cost. During the next three years, Pie reported the following net income and dividends: 2017 2018 2019 Net Income 868,000 1,132,000 1,288,000 Dividends Declared 260,000 320,000 380,000 a.) How much of Sugar's $881,000 payment for Pie is attributable to goodwill? [6 points) b.) What amount should Sugar report for its equity in Pie's earnings on its income statement for years 2017, 2018, and 2019? (9 points] c.) What amount should Sugar report for its investment in Pie on its balance sheets at the end of years 2017, 2018, and 2019? [10 points]