On January $1,2021,$ Aurora Corporation $($Aurora$)$ acquired $88\%$ of the outstanding ordinary shares of Blossom Limited $($Blossom$),$ amounting to $220,000$ shares, for $$8\mathrm{.}8$ million. Thereby, Aurora gained the control over Blossom. After the acquisition, Blossom operated as a non$-$wholly owned subsidiary of Aurora, which maintained its own legal and accounting identity. Following the acquisition, Aurora chose to use the cost method to account for its investment in Blossom in its financial statements, reflecting its ownership stake in the subsidiary.

On January $1,2021,$ the shareholders' equity of Blossom included the following

$,$ Share Capital $($$$1$ par$)$ $$250,000$

Share Premium $$3,440,000$

Retained Earnings $$2,970,000$

In the consolidated financial statements, Aurora chose to apply the Partial Goodwill Method when reporting the non$-$controlling interests. The remaining shares of Blossom continued to be actively traded in the open market at $$35\mathrm{.}0$ per share around the time of the acquisition. The fair value of the non$-$controlling interests can be approximated by Blossom's share price on the acquisition date.

An appraisal of Blossom's assets and liabilities on January $1,2021$ revealed that all book values appropriately reflected the fair values of Blossom's underlying accounts except for the following.

$\backslash$table$[[,$Carrying Amount,Fair Value,Remarks$],[\backslash$table$[[$Building $($with a$],[$cost of $$3,600,000$