E28. Goodwill Computation, Acquisition of Intangibles, Amortization. Alto Devices acquires Medifast, a small start-up company, by paying $2,170,000 in cash on January 2. Following are the book values and fair values of Medifast on the date of acquisition. Medifast Cash Book Value Fair Value $ 36,000 $36,000 Receivables 100,437 100,400 Manufacturing equipment 640,275 654,234 Patents (remaining life 10 years) 60,000 854,000 Trademarks 14,652 187,450 Payables 58,902 58,902 Required >> a. What is the amount of goodwill acquired? b. What intangible assets are acquired? Which of the intangibles have an indefinite life? Which will be amortized? What will the amortization expense be in the year after acquisition?