A company issues 1,000,000 shares of new stock with a fair value of $25/share (par value $15) to acquire 80% of the stock of another company. Registration fees for shares issued are $700,000 paid in cash. Out-of-pocket consulting fees connected with the acquisition are $500,000, paid in cash. There is an earnings contingency with an expected present value of $1,000,000. The fair value of the noncontrolling interest at the date of acquisition is $5,000,000, and the book value of the acquired company is $4,000,000. The acquired company has previously unreported identifiable intangible assets of $7,000,000, and its noncurrent assets are overvalued by $2,000,000. The parent and the subsidiary company's Additional Paid-In Capital are 5,000,000 and 3,000,000 before acquisition occurs. What is the consolidated Additional Paid-In Capital at the date of acquisition, following U.S. GAAP? A company issues 1,000,000 shares of new stock with a fair value of $25/share (par value $15) to acquire 80% of the stock of another company. Registration fees for shares issued are $700,000 paid in cash. Out-of-pocket consulting fees connected with the acquisition are $500.000, paid in cash. There is an earnings contingency with an expected present value of $1,000,000. The fair value of the noncontrolling interest at the date of acquisition is $5,000,000, and the book value of the acquired company is $4,000,000. The acquired company has previously unreported identifiable intangible assets of $7,000,000, and its noncurrent assets are overvalued by $2,000,000. The parent and the subsidiary company's Additional Paid-In Capital are 5,000,000 and 3,000,000 before acquisition occurs. What is the consolidated Additional Paid-In Capital at the date of acquisition, following U.S. GAAP