On January $1,2023,$ Tedesco Company acquires $80\%$ of the outstanding common stock of

International 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

International$$s stockholders$$ 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. $(10$ points, $5$ points each$)$

A$.$ What is the acquisition accounting premium $($AAP$)?$

B$.$ What is the total goodwill to be recognized at acquisition date?