Blossom Co. acquires 3 patents from Crane Corp. for a total of $234000. The patents were carried on Crane's books as follows: Patent AA: $5200; Patent BB: $2450; and Patent CC: $3700. When Blossom acquired the patents their fair values were: Patent AA: $22000; Patent BB: $260000; and Patent CC: $78000. At what amount should Blossom record Patent BB? O $156000 $78000 O $169000 $2450