Sunshine NFP, a private not-for-profit entity, gains control over Dancing Ducks NFP, another not-for-profit entity. The acquisition

Question:

Sunshine NFP, a private not-for-profit entity, gains control over Dancing Ducks NFP, another not-for-profit entity. The acquisition price is $2.5 million although the identifiable assets and liabilities of Dancing Ducks only have a total net fair value of $2.2 million. What recording is made of the $300,000 difference?

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