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On 30 June 2020, Ice Ltd acquired all the issued shares [cum div.) of Cream Ltd for 5393 ODD. At this date, the nancial statements of Cream Ltd showed the following balances in its accounts. Share |[Sapiital $ 125 [I Retained earnings $ 92 l]l] General Reserve $ 6 DUI] Dividend Payable $19 l]l] At acquisition date. all the identifiable assets and liabilities of Cream Ltd were recorded at amounts equal to fair value except forthe following: |Carrying amount Fair value Inventories $15 DUE] $22 HUD Plant {cost $1DD $l] DUE] $66 HUD D} The company tax rate is 30%