48. On June 30, 2014, Plaster, Inc., paid s916.000 percent of Stucco Company's outstand- ing stock. Plaster assessed for 80 value of the 20 percent noncontrolling the acquisition-date fair interest at At acquisition date, stucco reported the following book values for its assets and liabilities: Cash 60,000 Accounts receivable. 127,000 Inventory 203,000 Land 65,000 Buildings 175,000 Equipment 300,000 Accounts payable (35,000) On June 30, Plaster allocated the excess acquisition-date fair value over book value to Stuc- co's assets as follows: Equipment (3-year remaining life) 75,000 Database (10-year remaining life) 175