TB MC Qu$.8-47($Algo$)$ Smith Company exchanges assets to acquire a$...$

Smith Company exchanges assets to acquire a building. The market price of the Smith stock on the exchange date was $$25$ per share and the building$$s book value on the books of the seller was $$203,000.$

Which of the following is incorrect for Smith Company when Smith issues $10,300$ shares of $$10$ par value common stock and pays $$20,300$ cash in exchange for the building?