Asset acquisition vs$.$ stock acquisition $($fair value differs from book value$)$

The following financial statement information is for an investor company and an irvestee company on January $1,2022.$ On January $1,2022,$ the investor company's common stock had a traded market value of $$35$ per share, and the investee company's common stock had a traded market value of $$30$ per share.

$\backslash$table$[[,$Book Vatues,Fair Values$],[,$Investor,Investee,Investor,Investee$],[$Recelvables $8$ inventories,$$70,000,$$ $35,000,$$$63,000,$$$31,500$