On January $1,2021,$ Gooch Company acquires $80\%$ of the outstanding common stock of House Inc., for a purchase price of $$12,400,000.$ It was determined that the fair value of the noncontrolling interest in the subsidiary is $$3,100,000.$ The book value of the House$$s stockholders$$ equity on the date of acquisition is $$10,000,000$ and its fair value of identifiable net assets is $$10,850,000.$ The acquisition$-$date acquisition accounting premium $($AAP$)$ is allocated $$600,000$ to equipment with a remaining useful life of $10$ years, and $$250,000$ to a patent with a remaining useful life of $5$ years.

What portion of the AAP should be assigned to noncontrolling interest?

Select one:

A$.$

$$1,100,000$

B$.$

$$-0-$

C$.$

$$4,650,000$

D$.$

$$4,400,000$

Determine the total goodwill to be recognized at acquisition date.

Select one:

A$.$

$ $4,400,000$

B$.$

$$-0-$

C$.$

$$23,400,000$

D$.$

$ $4,650,000$