On January $1,2022,$ Aspen Company acquired $80$ percent of Birch Company's voting stock for $$396,000.$ Birch reported a $$420,000$ book value, and the fair value of the noncontrolling interest was $$99,000$ on that date. Then, on January $1,2023,$ Birch acquired $80$ percent of Cedar Company for $$188,000$ when Cedar had a $$181,000$ book value and the $20$ percent noncontrolling interest was valued at $$47,000.$ In each acquisition, the subsidiary's excess acquisition$-$date fair over book value was assigned to a trade name with a $30$ year remaining life.

These companies report the following financial information. Investment income figures are not included.

$\backslash$table$[[$Iterns$,2022,2023,2024],[$Sales:$],[$Aspen Company,$ $560,000,$$ $790,000,$$ $847,500],[$Birch Company,$219,750,299,250,582,000],[$Cedar Company,Not available,$188,500,290,800],[$Expenses:$],[$Aspen Company,$ $525,000,$$ $470,000,$$ $657,500],[$Birch Company,$162,000,239,000,502,500],[$Cedar Company,Not available,$177,000,241,000],[$Dividends declared:$],[$Aspen Company,$ $15,000,$$ $35,000,$$ $45,000],[$Birch Company,$15,000,18,000,18,000],[$Cedar Company,Not available,$3,000,8,000]]$

Assume that each of the following questions is independent:

Required:

a$.$ If all companies use the equity method for internal reporting purposes, what is the December $31,2023,$ balance in Aspen's Investment in Birch Company account?

b$.$ What is the consolidated net income for this business combination for $2024?$

c$.$ What is the net income attributable to the noncontrolling interest in $2024?$

d$.$ Assume that Birch made intra$-$entity inventory transfers to Aspen that have resulted in the following intra$-$entity gross profits in inventory at the end of each year:

$\backslash$table$[[$Date$,$Amount$],[\frac{12}{31}\frac{?}{22},$$$19,600$