Black Co. acquired 100% of Blue, Inc. on January 2023. On that date, Blue had land with a book value of $38,000 and a fair value of $49,000. Also, on the date of acquisition, Blue had a building with a book value of $400,000 and a fair value of $450,000. Blue had equipment with a book value of $350,000 and a fair value of $310,000. The building had a 5-year remaining useful life and the equipment had a 10- year remaining useful life. How much total expense will be in the consolidated financial statements for the year ended December 31, 2023 related to the acquisition allocations of Blue?