DTG agreed to merge with the SPQ. The total equity purchase price of $45,000 is going to be 50% financed issuing DTG’s common shares and 50% financed with cash raised by DTG issuing long-term debt. The acquisition method of accounting will be used to account for the merger (a taxable transaction in which the tax basis of the assets are not going to be written up).

Assume the following balance sheet items for the acquirer and target just before the transaction (see table below). The deal will lead to write-up of both the target's tangible (PP&E) and intangible assets by 10%, and the effective tax rate of the combined entity after the merger is 20%.

What is the amount of deferred tax liability (DTL) and goodwill created by this transaction? 

	Acquirer (DTG)	Target (SPQ)
Net PP&E ($)	12,000	5,000
Intangible Assets ($)	39,000	15,000
Goodwill ($)	42,000	8,000
Total Debt ($)	36,000	10,000
Common Equity ($)	76,000	20,000

A)The increase in DTL ($) with the merger is:

B) The goodwill ($) of the combined entity after the merger is: