Asset acquisition vs$.$ stock acquisition $($fair value is different from book value$)$

The following financial statement information is for an investor company and an investee company on January $1,2013.$ On January $1,2013,$ the investor company's common stock had a traded market value of $$17\mathrm{.}5$ per share, and the investee company's common stock had a traded market value of $$15\mathrm{.}5$ per share.

$\backslash$table$[[,\backslash$table$[[$Book Values$],[$Investor$]],$Investee,Investor,Investee$],[$Receivables & inventories,$$50,000,$$$25,000,$$$45,000,$$$22,500$