Allison Corporation acquired $90$ percent of Bretton on January $1,2022.$ Of Bretton's total acquisition$-$date fair value, $$62,700$ was allocated to undervalued equipment $($with a $10-$year remaining life$)$ and $$83,600$ was attributed to franchises $($to be written off over a $20-$year period$).$ Since the takeover, Bretton has transferred inventory to its parent as follows $($see attachment$).$ On January $1,2023,$ Allison sold Bretton a building for $$59,000$ that had originally cost $$82,600$ but had only a $$35,400$ book value at the date of transfer. The building is estimated to have a five$-$year remaining life $($straight$-$line depreciation is used with no salvage value$).$ Selected figures from the December $31,2024$ trial balance of these two companies are as follows $($see attachment$).$