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Brady, Inc., a calendar - year corporation, acquires 7 5 % of Austin Company on September 1 , 2 0 2 3 , and an

Brady, Inc., a calendar-year corporation, acquires 75% of Austin Company on September 1,2023, and an additional 10% on January 1,2024. Total annual amortization of $10,000 relates to the first acquisition. Austin reports the following figures for 2024 :
\table[[Revenues,$570,000
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