Allison Corporation acquired all of the outstanding voting stock of Mathias, Incorporated, on January $1,2023,$ in exchange for $$5,998,000$ in cash. Allison intends to maintain Mathias as a wholly owned subsidiary. Both companies have December $31$ fiscal yearends. At the acquisition date, Mathias's stockholders' equity was $$2,030,000$ including retained earnings of $$1,530,000.$

At the acquisition date, Allison prepared the following fair$-$value allocation schedule for its newly acquired subsidiary:

$\backslash$table$[[$Consideration transferred,$$5,998,000$