Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line Inc.(BL), 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 Adjusted FMV Basis Appreciati Cash Receivables Building Land Total s 14,00 14,e00 21,e0021,0ee 47,000 94,800 204,80074,80 47,000 130,000 $177,000 $333,000 $156,000 Payables s 25,000 $ 25,800 188,e80 108,800 $133,000 $133,000 Mortgage" Total The mortgage is attached to the building and land. Ernesto was asking for $470,000 for the company. His tax basis in the BLI stock was $150.000. Included in the sales price was an unrecognized customer list valued at $150,000. The unallocated portion of the purchase price ($120,000) will be recorded as goodwill. (Leave no answer blank. Enter zero if applicable.) Assume Ernesto agrees to sell his stock in BLI to Amy and Brian for $470,000