The owners of Small Corporation recently offered to sell 60 percent of their ownership to Large Corporation for \(\$ 450,000\). The business manager of Large Corporation was told that the book value of Small Corporation was \(\$ 300,000\), and she estimates the fair value of its net assets at approximately \(\$ 600,000\). Small Corporation has relatively old equipment and manufacturing facilities and uses a LIFO basis for inventory valuation of some items and a FIFO basis for others.

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If Large Corporation accepts the offer and purchases Small Corporation, what difficulties are likely to be encountered in assigning the purchase differential?