8B-3B Corporation A acquires all of the assets of Corporation B in a taxable purchase for cash of $1,000, and assumes liabilities of 200. You hire a firm to value Corporation B's assets. The valuation report shows the following assets as of the date of acquisition: BOOK VALUE FAIR MARKET VALUE Cash 100 100 Receivables 200 200 Inventory 200 500 Fixed Asset 1 100 50 Fixed Asset 2 200 150 Patent 1 0 300 Patent 2 0 100 Going Concern 100 800 1500 ALLOCATE THE PURCHASE PRICE IN ACCORDANCE WITH SECTION 1060