Allison Corporation acquired all of the outstanding voting stock of Mathilas, Incorporated, on January $1,2023,$ In exchange for $$6,346,500$ In cash. Allison Intends to maintain Mathlas as a wholly owned subsidiary. Both companies have December $31$ flscal yearends. At the acquisition date, Mathlas's stockholders' equity was $$2,115,000$ including retained earnings of $$1,615,000.$

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

Consideration transferred

Nathias stockholders' equity

Excess fair over book value

to unpatented technology $(8-$year remaining life$)$

to patents $(10-$year remaining life$)$

to increase long$-$tern debt $($undervalued$,5-$year remaining life$)$

Goodwill

$$6,346,500$

$2,115,000$

$$4,231,500$

$\backslash$table$[[$$$984,000,],[2,730,000,],[(215,000),3,499,000$