Acquiring net assets that constitute a business Assume on january 1, 2022 an investor company paid 51,485 to an investee company in exchange for the following assets and labilities transferred from the investee company. In addition, the investor provided to the seller contingent comideration with a fair value of 1150 and the inveitor paid an additional s6o of tranuaction costs to an unaffilated thind party. The contingent consideration is not a derivative financial instrument. The far values are mearured in accordance with FAS ASC 800 Fair Value Measurement. Assume the net assets rrarsferred from the invettee qualify as a business: as that term is defined in FA5B ASC Master Glossary. Ar what ainount will the Licenyes be reperted in the financial statements of the acquiring company on january 1,202z? Select one. a. 5424 b. 8375 c. 5371 d satg