Pool Industries paid $$540,000$ ?to purchase $75\%$ ?of the outstanding stock of Swimmin Corporation, on December $31,2014.$ ?Any excess fair value over the identified assets and liabilities is attributed to goodwill. The following year$-$end information was available just before the purchase:

$\backslash$table$[[,$Pool,Swimmin,Swimmin$],[,$Book,Book,Fair$],[,$Value,Value,Value$],[$Cash$,$$$756,000,$$$80,000,$$$80,000$