Allerton Company acquires all of Deluxe Companys assets and liabilities for cash on January 1, 2021, and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts: Book Values Fair Values Current assets $ 36,250 $ 36,250 Building 101,500 54,300 Land 20,750 35,350 Trademark 0 33,700 Goodwill 35,750 ? Liabilities (59,250 ) (59,250 ) Common stock (100,000 )