Following are selected accounts for Green Corporation and Vega Company as of December 31, 2023. Several of Green's accounts have been omitted. Green Vega Revenues $ 900,000 $ 500,000 Cost of goods sold 360,000 200,000 Depreciation expense 140,000 40,000 Other expenses 100,000 60,000 Equity in Vega's income ? Retained earings, 1/1/2023 1,350,000 1,200,000 Dividends 195,000 80,000 Current assets 300,000 1,380,000 Land 450,000 180,000 Building (net) 750,000 280,000 Equipment (net) 300,000 500,000 Llabilities 600,000 620,000 Common stock 450,000 80,000 Additional paid in capital 75,000 320.000 Green acquired 100% of Vega on January 1, 2019, by issuing 10,500 shares of its $10 par value common stock with a fair value of $95 per share. On January 1, 2019, Vega's land was undervalued by $40.000, its buildings were overvalued by $30,000, and equipment was undervalued by $80,000. The buildings have a 20-year life and le equipment has a 10 year life. $50,000 was attributed to an unrecorded trademark with a 16-year remaining life. There was no goodwill associated with this Investment Compute the December 31, 2023, consolidated trademark, $46,875 $37.500 550.000 $34.375 50