A parent acquires 90% of the voting stock of a subsidiary for $200,000. The FMV of the noncontrolling interest was $20,000. The subsidiary’s book value at the date acquisition was $100,000. All of the subsidiary’s assets and liabilities book values equal FMV, except for equipment, which is undervalued by $56,000.Required: 1) Calculate the total consolidated Goodwill at the date of acquisition 2) Calculate the amount of consolidated Goodwill attributed to the noncontrolling interest at the date of acquisition