In $2019,$ Adobe Inc. completed its acquisition of Allegorithmic, a $3$D editing and authoring software company. Prior to the acquisition, Adobe had a significant interest investment in Allegorithmic, reported using the equity method. Information on the $2019$ acquisition follows $($in millions$)$:

Note: Provide all answers in millions and round answers to one decimal place. For example, $1,355,000$ would be $1\mathrm{.}4.$

a$.$ What was the book value of Adobe$$s investment in Allegorithmic, immediately prior to its revaluation for the acquisition?

$Answer $1$

$106\mathrm{.}2$

million

b$.$ What was the fair value of the tangible net assets $($liabilities$)$ acquired?

Note: Use a negative sign to indicate net liabilities acquired.

$Answer $2$

$-2\mathrm{.}8$

million