On January $1,2021,$ Ackerman Company acquires $80\%$ of Seidel Company for $$1,951,680$ in cash consideration. The remaining $20$ percent noncontrolling interest shares had an acquisition$-$date estimated fair value of $$487,920.$ Seidel$$s acquisition$-$date total book value was $$1,938,000.$

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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 $$279,300$ and several customer relationships estimated to be worth $$205,200$ with four$-$year remaining lives. Any remaining acquisition$-$date fair value in the Seidel acquisition was considered goodwill.

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During $2021,$ Seidel reported $$196,080$ net income and declared and paid dividends totaling $$57,000.$ Also in $2021,$ Ackerman reported $$399,000$ net income, but neither declared nor paid dividends.

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

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

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

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