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Company X acquired all Company Y ordinary share capital, Company Y inventory have carrying value of $10,000. Company Y estimated net realisable value of 14,000

Company X acquired all Company Y ordinary share capital, Company Y inventory have carrying value of $10,000. Company Y estimated net realisable value of 14,000 and its fair value of 16,000. For the purpose of computing goodwill, the inventory of Company Y should be valued at?

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