On December $31,2023,$ Petra Company invests $$34,000$ in Valery, a variable interest entity. In contractual agreements completed on

that date, Petra established itself as the primary beneficiary of Valery. Previously, Petra had no equity interest in Valery. Immediately after Petra's investment, Valery presents the following balance sheet:

Each of the amounts represents an assessed fair value at December $31,2023,$ except for the marketing software. The December $31$ business fair value of Valery is assessed at $$136,000.$

Required:

a$.$ If the carrying amount of the marketing software was undervalued by $$39,000,$ what amounts for Valery would appear in Petra's December $31,2023,$ consolidated financial statements? b$.$ If the carrying amount of the marketing software was overvalued by $$39,000,$ what amounts for Valery would appear in Petra's December $31,2023,$ consolidated financial statements?