On December 31, 2013, Pantech Company invests $20,000 in softplus, a variable interest entity. In contractual agreements completed on that date, Pantech established itself as the primary beneficiary of softplus. Previously, pantech had no interest insoftplus. Immediately after pantech's investment, softplus presents the following balance sheet: cash $20,000 long-term debt $120,000 marketing software 140,000 noncontrolling interest 60,000 computer equipment 40,000 pantech equity interest 20,000 total assets $200,000 total liabilities & equity $200,000 each of the above amounts represents an assessed fair value at december 31,2013, except for the marketing software.

(a) if the marketing software was undervalued by $20,000, what amounts for softplus would appear in pantech's december 31, 2013, consolidated financial statements?

(b) if the marketing software was overvalued by $20,000, what amounts for soft plus would appear in pantech's december 31, 2013, consolidated financial statements?