Yinhu Finance pays HK\($318,000,000\) to purchase all the outstanding ordinary shares of Lia Ltd. At the date of purchase, the net assets of Lia have a book value of HK\($290,000,000.\) Yinhu’s management allocates HK\($20,000,000\) of the excess cost to undervalued land on the books of Lia.

What should be done with the rest of the excess?