On january 1, 2017, harrison, inc., acquired 90 percent of starr company in exchange for $1,125,000 fair-value consideration. the total fair value of starr company was assessed at $1,200,000. harrison computed annual excess fair-value amortization of $8,000 based on the difference between starr’s total fair value and its underlying book value. the subsidiary reported net income of $70,000 in 2017 and $90,000 in 2018 with dividend declarations of $30,000 each year. apart from its investment in starr, harrison had net income of $220,000 in 2017 and $260,000 in 2018. what is the consolidated net income in each of these two years? what is the balance of the noncontrolling interest in starr at december 31, 2018?