Book Value Fair Value

	Investor	Investee	Investor	Investee
Rcevbls & Investory	144,000	72,000	135,0000	64,800
Land	288,000	144,000	315,000	180,0000
Property Equipment	324,000	144,000	360,000	187,200
Trademarks & Patents	--	--	120,000	115,200
Total Assets	756,000	360,000	930,000	547,200
Liabilities	216,000	115,200	240,000	123,000
Common Stock $1 par	30,000	24,000
Additional pd. capital	402,000	206,400
Retained Earnings	108,000	14,400
Total Liab & Equity	756,000	360,000
Net Assets	540,000	244,800	690,000	424,200

I do not understand the steps necessary to complete this question. Thank You Very Much.

Assume the i issued nvestror company issued 22,500 new shares of the investor company's common stock in exchange for all the individually identifiable assets and liabilities of the investee company, in a transaction that qualified as a business combination. The financial information presented above, was prepared immediately before this transaction. Provide the Investor Company's balance (i.e., on the investor's books, before consolidation) for "Goodwill" immediately following the acquisition of the investee's net assets:

a. $362,700

b. $183,300

c. $179,400

d. $55,800

How would I solve this question from Advanced Accounting forth edition - Chapter 2 Page 101 Question 30. Thank you very much.