Parent acquires Sub by exchanging $80,000$ shares of its $$1$ par common stock with a fair value on the acquisition date of $$14$ per share for all the voting shares of the investee. In its analysis of Sub, Parent values all of Sub's assets and liabilities at an amount equaling their book values except for an unrecorded patent owned by Sub with a fair value of $$210,000.$ Any further difference between the purchase price and the book value of Sub's stockholders' equity is attributed to expected synergies to be realized by the consolidated company as a result of the acquisition.