13. 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, 2016?

A. $350

B. $368

C. $385

D. $400

14. 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, 2016?

A. $100

B. $50

C. $0

D. $(50)