Parson Company acquired 80% of Sonyi Corporation’s common stock for $72,000 in cash on January 8, 2016. At that date, Sonyi had $38,000 of reported net assets. These reported net assets were fairly stated, except equipment was overvalued by $2,300, unrecorded in-process R&D was valued at $2,000 and unrecorded favorable location was valued at $1,000. The estimated fair value of the noncontrolling interest is $15,000 at the acquisition date. Calculate the total goodwill and its allocation to the controlling and noncontrolling interests.