Effects of qualifying as a business on asset acquisitions

Assume that on January $1,2016$ an investor company paid $$8,700$ to an investee company in exchange for the following assets and llabilities transferred from the investee company:

$\backslash$table$[[$Asset $($Labillty$),\backslash$table$[[$Investee$\text{'}$s$],[$Book Value$]],\backslash$table$[[$Extimated Fair$],[$Value$]]],[$Production equipment,$$900,$$$780$