Current Attempt in Progress Sunland Co. acquires 3 patents from Carla Vista Corp. for a total of $210000. The patents were carried on Carla Vista's books as follows: Patent AA: $4800; Patent BB: $2600; and Patent CC: $3100. When Sunland acquired the patents their fair values were: Patent AA: $20000: Patent BB: $210000; and Patent CC: $70000. At what amount should Sunland record Patent BB? $147000 $70000 $140000 $2600