can you help me with this question please... Thank you... I'm a little bit confused because of the unrecorded patent...

on a iu Subsidiary at January 1, 2011 P 3-3 Allocating Excess of Investment arch 31, 2014, Tobias AG purchased 90 percent of interest in Mark AG for $8,100,000 cash. Mark AG had unrecorded patents on this date for $100,000. The balance sheet summary of Mark AG on March 31, 2014 was as follows (in thousands). Book Value $1,000 $1,600 $3.000 $2,800 $3,900 Fair Value $1,000 $2,000 $4,000 $2,500 $4,000 Cash Inventories Land Buildings-net Equipment-net Current liabilities Notes payable Bonds payable Common stock, $10 par Retained earningss $ 900 $1,800 $2,400 $2,000 $ 900 $2,000 $2,000 REQUIRE D: Prepare a schedule to allocate the excess of investment fair value over book value. P 3-4 Giuen