On January $1,2021,$ Ackerman Company acquires $80\%$ of Seidel Company for $$1,712,000$ in cash consideration. The remaining $20$ percent noncontrolling interest shares had an acquisition$-$date estimated fair value of $$428,000.$ Seidel$$s acquisition$-$date total book value was $$1,700,000.$

The fair value of Seidel$$s recorded assets and liabilities equaled their carrying amounts. However, Seidel had two unrecorded assets$$a trademark with an indefinite life and estimated fair value of $$245,000$ and several customer relationships estimated to be worth $$180,000$ with four$-$year remaining lives. Any remaining acquisition$-$date fair value in the Seidel acquisition was considered goodwill.

During $2021,$ Seidel reported $$172,000$ net income and declared and paid dividends totaling $$50\mathrm{.}000.$ Also in $2021,$ Ackerman reported $$350,000$ net income, but neither declared nor paid dividends.

$1.$ What amount should Ackerman assign to the $20$ percent noncontrolling interest of Seidel at the acquisition date?

$2.$ How much of $2021$ consolidated net income should be allocated to the noncontrolling interest?

$3.$ What amount of $2021$ dividends should be allocated to the noncontrolling interest?

$4.$ What amount of noncontrolling interest should appear in the owners$$ equity section of Ackerman$$s consolidated balance sheet at December $31,2021?$