y acquired 60 percent of Solar Company for $309,000 when Solars book value was $409,000. The newly comprised 40 percent noncontrolling interest had an assessed fair value of $206,000. Also at the acquisition date, Solar had a trademark (with a 20-year life) that was undervalued in the financial records by $66,000. Also, patented technology (with a 10-year life) was undervalued by $46,000. Two years later, the following figures are reported by these two companies (stockholders equity accounts have been omitted):

	West Company Book Value			Solar Company Book Value			Solar Company Fair Value
Current assets	$	626,000		$	306,000		$	326,000
Trademarks		266,000			206,000			286,000
Patented technology		416,000			156,000			156,000
Liabilities		(396,000	)		(126,000	)		(126,000	)
Revenues		(906,000	)		(406,000	)
Expenses		494,000			306,000
Investment income		Not given
7. What is the consolidated net income before allocation to the controlling and noncontrolling interests? 9. What is the consolidated trademarks balance?