Each of the amounts represents an assessed fair value at December 31,2020 , except for the marketing software. The December 31 business fair value of Valery is assessed at $132,000. a. If the carrying amount of the marketing software was undervalued by $38,000, what amounts for Valery would appear in Petra's December 31, 2020, consolidated financial statements? b. If the carrying amount of the marketing software was overvalued by $38,000, what amounts for Valery would appear in Petra's December 31,2020 , consolidated financial statements? Complete this question by entering your answers in the tabs below. If the carrying amount of the marketing software was undervalued by $38,000, what amounts for valery would appear in Petra's December 31, 2020, consolidated financial statements? (Input all amounts as positive values.) Each of the amounts represents an assessed fair value at December 31,2020 , except for the marketing software. The December 31 business fair value of Valery is assessed at $132,000. a. If the carrying amount of the marketing software was undervalued by $38,000, what amounts for Valery would appear in Petra's December 31,2020 , consolidated financial statements? b. If the carrying amount of the marketing software was overvalued by $38,000, what amounts for Valery would appear in Petra's December 31, 2020, consolidated financial statements? Complete this question by entering your answers in the tabs below. If the carrying amount of the marketing software was overvalued by $38,000, what amounts for valery would appear in Petra's December 31,2020 , consolidated financial statements? (Input all amounts as positive values.)