Acquiring net assets that do not constitute a business Assame on fanuacy 1, 2022 an investor company paid 51,485 to an investee company in exchange for the following assets and liabilities transferred from the investee company: In addition, the investor provided to the seller contingent consideration with a fair value of $150 and the investor paid an additional $60 of transaction costs to an unatillated shird pacty. The contingent consideration is not a derhative financlat insrument. The fir values are measured in accordance wath FASB A5C 820 : Fair Value Measurement. Assume the net assets transferred from the investee do not qualify as a "business." as that term is defined in Fass Asc Master Glossary. At what amount wilf the Ucenses be reported in the financial stitements of the acquiring company on January 1,2022 ? select one a. $+25.00 b. 536625 c. 337500 des459:00