On Jaruary $1,2022,$ Uncle Company purchased so mencent of Nephew Company's captal atock for $$880,000$ in cash and other assels. Nephew had a book walue of $$828\mathrm{.}000,$ anc ne $20$ percent noncentrolling interest fair value was $$170\mathrm{.}000$ on that date. On was $5027,500.$

Separate operating income figures $[$not including investinent income$)$ for these two comparies follow. In addition, Uncle declaves and pays $$15,000$ in dividends to shareholibers each year and Nephew divtributes $$2,000$ annually Any excess fair$-$value allocations are anoritived over a $10$ year pelied.

$\backslash$table$[[$Year$,$Lingle Conging,Maphey corresing$],[20\mathrm{.}22,1\mathrm{.}548,600,534,464],[2025,$Jevened,$39,200],[2024,194,600,62,26$e$]]$

Bluquired:

$8.$ Assume that Uncle spples the equity memod to account for this investment in Nephers. What is Re subsidays income recognaed by Uncle in $2004?$

b$.$ What is the retlinceme alti$-$butable to the noncontrolling interest for $2024?$

$\backslash$table$[[,$Amval$],[4.$ Sheiliay Treters Texyelied,$],[$B$.$ Novergenteg reterifs shave of inoome,$]]$