On January $1,2025,$ Epsilon, exchanged $$213,600$ for $30\%$ of Zeta. Epsilon appropriately applied the equity method to this investment. At January $1,$ the book values of Zeta$$s assets and liabilities approximated their fair values.

On June $30,2025$ Epsilon paid $$520,000$ for an additional $65\%$ of Zeta. The price paid for the $65\%$ acquisition was proportionate to Zeta$$s total fair value. At June $30,$ the carrying values of Zeta$$s asset and liabilities approximated their fair values. Any remaining excess fair value was attributed to goodwill.

Zeta reports the following amounts at December $31,2025($credit balances shown in parentheses$)$:

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Accounts Balances

Revenues $$(170,000)$

Expenses $100,000$

Retained Earnings, January $1(300,000)$

Dividend, September $120,000$

Common Stock $(400,000)$

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Zeta$$ revenues and expenses were distributed evenly throughout the year and no changes in Zeta$$s stock have occurred.

$1.$ What is the amount of goodwill recognized by Epsilon on its December $31$ consolidate balance sheet?

$2.$ What is the revaluation gain $($or loss$)$ reported by Epsilon for its $30\%$ investment in Zeta on June $30?$

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$3.$ What is the non$-$controlling interest amount reported by Epsilon on its December $31$ consolidated balance sheet?

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