On January $1,2023,$ Pully Company acquired $60\%$ of Sully Company voting outstanding common stock for $$550,000$ cash.$$ The noncontrolling interest of Sully is estimated to be $$200,000$ on that date.$$ Sully$$s book value of equity at that date was $$400,000.$ The building was understated on the books by $$80,000$ and has an $8$ year remaining life.$$How much goodwill is attributable to Pully and how much to the non$-$controlling interest?$$ Show your work carefully organized and labelled.$$ Sully$$s $2023$ reported income is $$60,000$ and they paid no dividend in $2023.$ What is the portion of Sully$$s income attributable to Pully and to the non$-$controlling interest? Show your work carefully organized and labelled.$$ Sully$$s $2024$ reported income is $$70,000$ and they paid no dividend in $2024.$ Pully evaluated Sully$$s goodwill for impairment and determined a $$56,000$ loss.$$ What is the portion of Sully$$s income attributable to Pully and to the non$-$controlling interest? Show your work carefully organized and labelled.$$