Use the following facts for Multiple Choice problems 24 through 27 (each question is independent of the others): Assume on January 1, 2022 an investor company paid $1,485 to an investee company in exchange for the following assets and liabilities transferred from the investee company: In addition, the investor provided to the seller contingent consideration with a fair value of $150 and the investor paid an additional $60 of transaction costs to an unaffiliated third party. The contingent consideration is not a derivative financial instrument. The fair values are measured in accordance with FASB ASC 820: Fair Value Measurement. 24. Acquiring net assets that do not constitute a business Assume the net assets transferred from the investee do not qualify as a "business," as that term is defined in FASB ASC Master Glossary. At what amount will the Licenses be reported in the financial statements of the acquiring company on January 1,2022 ? a. $423.75 c. $386.25 b. $408.75 d. $375.00 25. Acquiring net assets that do not constitute a business Assume the net assets transferred from the investee do not qualify as a "business," as that term is defined in FASB ASC Master Glossary. At what amount will Goodwill be reported in the financial statements of the acquiring company on January 1,2022? a. $135.00 c. $15.00 b. $45.00 d. $0 26. Acquiring net assets that constitute a business Assume the net assets transferred from the investee qualify as a "business," as that term is defined in FASB ASC Master Glossary. At what amount will the Licenses be reported in the financial statements of the acquiring company on January 1,2022 ? a. $371.25 c. $408.75 b. $375.00 d. $423.75 27. Acquiring net assets that constitute a business Assume the net assets transferred from the investee qualify as a "business," as that term is defined in FASB ASC Master Glossary. At what amount will Goodwill be reported in the financial statements of the acquiring company on January 1,2022? a. $135.00 c. $15.00 b. $45.00 d. $0