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Question 3 On January 1, 2023, James Corp. and Marvin Corp. had condensed balance sheets as follows: On January 1, 2023. James Corp. borrowed the entire $91,000 it needed to acquire 70% of the outstanding common shares of Marvin Corp. Shares of Marvin are not actively traded on the market. The loan is to be paid in ten equal annual principal payments, plus interest, beginning December 31, 2023. The excess consideration transferred over the underlying book value of the acquired net assets was allocated 40% to inventory and 60% to goodwill. 1 What is the amount attributable to consolidated noncurrent assets at January 1,2023