On Jerfury $1,2024,$ Pesture Company acouines B$0\%$ of Spring Company for $$1985,920$ in cash consideration. The remaining $20$ percent noncontrolling interest shares had an acquistion$-$date estimated fair walve $015496,480.$ Spring's acquistion$-$date total book value was $$1,972,000$ a trademark with an indefinite life and estimated fair value of $$284,200$ and lickinaing agreements estimated to be worth $$208,800$ with fouryear nemaining lives. Alry remaining aceuistion$-$date fair value in the Spring acquition ess considered goodwill. $$406600$ net incerse, but nether declared nor paid dividends.

Required

b$.$ How ruch of $2024$ conselsiated net income should be allocaled to the roncerterling interest?

$6.$ What angunt of $2024$ eviderds should be alscaled so the nercontrolling irterest?

December $35,2024$P

$\backslash$table$[[,],[2.$ Conweblest resincome allocation sis maniontrulling intereal,$],[4.$ Ovelent allociation le noneontoding interse,$511800],[4.$ Noncorboling interver in Spring,$]]$