Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line Inc. (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: Adjusted Basis FMV Appreciation Cash Receivables Building Land Total $ 10,000 10,000 15,000 50,000 15,000 100,000 50,000 225,000_ 75,000150,000 $200,000 $350,000 $150,000 Payables Mortgage* Total $ 18,000 18,000 112,000 112,000 $130,000 $130,000 * The mortgage is attached to the building and land Ernesto was asking for $400,000 for the company. His tax basis in the BLI stock was $100,000. Included in the sales price was an unrecognized customer list valued at $100,000. The unallocated portion of the purchase price ($80,000) 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 $400,000