Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line Incorporated (BLI). As part of their discussions with the sole shareholder of the corporation, Ernesto Young, they examined the company's tax accounting balance sheet. The relevant information is summarized as follows: Cash Receivables Building Land FMV $ 14,500 18,800 Adjusted Tax Basis $ 14,500 Appreciation 18,800 102,500 260,250 51,250 86,750 Total $ 396,050 $ 171,300 51,250 173,500 $ 224,750 Payables Mortgage* $ 19,100 159,000 $ 19,100 159,000 Total $ 178,100 $ 178,100 * The mortgage is attached to the building and land. Ernesto was asking for $445,700 for the company. His tax basis in the BLI stock was $142,000. Included in the sales price was an unrecognized customer list valued at $147,000. The unallocated portion of the purchase price ($80,750) will be recorded as goodwill. (Negative amounts should be indicated by a minus sign.)