47. Alcazar, Inc. acquires 3 patents from Jonas Company for a total of $491,000. The patents' information on the date of exchange is as follows: Patent Fair Value Book Value RB343 $155,000 $100,000 A76 $93,000 $28,000 SF228 $219,000 $110,000 What is Patent SF228's pro-rata or fair share percentage? a. 46.90 c. 46.02 b. 46.22 d. 33.19 48. Alcazar, Inc. acquires 3 patents from Jonas Company for a total of $491,000. The patents' information on the date of exchange is as follows: Patent RB343 A76 SF228 Fair Value $155,000 $93.000 $219,000 Book Value $100,000 $28,000 $110,000 What is the total cost that Alcazar paid for the patents? a. $467,000 b. $491,000 c. $328,000 d. $0 28 ... MacBook