Assigning bargain purchase gain $($i$.$e$.,$ "negative goodwill"$)$ to controlling and noncontrolling interests

Assume that on July $1,2022,$ a parent company paid $$1,656,000$ to purchase an $80\%$ interest in a subsidiary's voting common stock. On that date, the fair value of the $20\%$ interest not purchased by the parent company is $$414,000.$ The acquisition$-$date fair value of the identifiable net assets, of the subsidiary is $$2,160,000.$ What is the amount of goodwill $($or bargain purchase gain$)$ assigned to the controlling and noncontrolling interests, respectively, on the acquisition date?

$$90,000$ bargain purchase gain assigned to the controlling interest and zero assigned to the noncontrolling interest

$$45,000$ bargain purchase gain assigned to the controlling interest and $$45,000$ bargain purchase gain assigned to the noncontrolling interest

$$72,000$ goodwill assigned to the controlling interest and $$18,000$ goodwill assigned to the noncontrolling interest

$572,000$ bargain purchase gain assigned to the controlling interest and $$18,000$ bargain purchase gain assigned to the noncontrolling interest