Allerton Company acquires all of Deluxe Company's assets and liabilities for cash on January $1,2024,$ and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts:

$\backslash$table$[[,$Book Values,Fair Values$],[$Current assets,$$27,000,$$$27,000$Allerton Company acquires all of Deluxe Company's assets and liabilities for cash on January $1,2024,$ and subsequently formally dissolves Deluxe. At the acquisition date, the following book and fair values were available for the Deluxe Company accounts:

$\backslash$table$[[,$Book Values,Fair Values$],[$Current assets,$$27,000,$$$27,000$