I need a detailing information about the second spread sheet

Candy's Candles and Candle Conglomerate agree that the respective fair market values of Candy's Candles assets were as follows as of the sale date: Cash FMV of Candy's Candles as of Sale Date Asset $ FMV 10,000 Accounts receivable from local stores that buy Candy's candles Inventory of existing candles Various machinery Building Land $ $ $ $ $ 90,000 185,000 120,000 700,000 160,000 Trademarks and Tradenames related to the Candy's Candles candle names $ 125,000 Copyrights owned by Candy to various inspirational poems that she includes in the packages with her candles $ 50,000 Various methods, techniques, know-how, and trade secrets that she has developed in making the candles $ 60,000 A patent claiming rights in her special proprietary candlemaking technology The goodwill of the business 5500 shares of Yankee Candle Co. Inc. Total $ $ $ $ 200,000 525,000 100,000 2,325,000 The negotiation went smoothly and both parties came to an agreement on most items. Candy's Candles Section 1060 Determinations Asset Adj. Basis Cash $ 10,000 $ Land 60,000 Building 340,000 FMV Amt./Character 10,000 $ 160,000 (100,000) 700,000 (360,000) Trademarks and Tradenames related to the Candy's Candles candle names - 125,000 (125,000) Copyrights owned by Candy to various inspirational poems that she includes in the packages with her candles - 50,000 (50,000) Various methods, techniques, know-how, and trade secrets that she has developed in making the candles - 60,000 (60,000) A patent claiming rights in her special proprietary candle-making technology The goodwill of the business - 200,000 525,000 (200,000) (525,000) 5500 shares of Yankee Candle Co. Inc. Various machinery 75,000 20,000 100,000 120,000 (25,000) (100,000) Accounts receivable from local stores that buy Candy's candles Inventory of existing candles Total $ 100,000 605,000 $ 90,000 185,000 2,325,000 $ (90,000) (85,000) (1,720,000) Description 1231 gain 1231 gain LTCG LTCG LTCG LTCG LTCG LTCG 1245 gain Ordinary Income Ordinary Income