Canby Corporation purchased a 40% interest in the common stock of Brookings Company for $3.600,000 on January 2, 2021, when the book value of Brooking's net stockholder's equity was $8,000,000. Brooking's book values equaled their fair values except for the following items: (in thousands) Book Fair Difference Value Value Inventories $500 $600 $100 Land $100 $350 $250 Buildings net (15 year remaining $300 $550 $250 useful life.) Equipment - net (5 year remaining $600 $400 -$200 useful life.) Required: 1. Perform the preliminary calculations to determine goodwill. 2. Prepare an Amortization Schedule for the fair value/book value differences to include the initial amounts determined and amortization expense for 2021 and unamortized balances at 12-31-2021. (Hint: The unamortized excess for the buildings at year end will be $93).