H Co acquired 80% of the shares in S Co for $100,000 on 1 January 2010 and th remaining 20% of the shares in S Co for $50,000 on 1 August 2011 . H Co decided t form a consolidated group with S Co from 1 July 2017. At the joining time, S Coha a liability of $30,000 owing on a bank loan and it owned $50,000 cash, a depreciatin asset with an adjustable value of $80,000 and a market value of $100,000, tradirn stock with a market value of $40,000 and shares in a listed company with a maria value of $20,000. Calculate H Co's TCSA in relation to the assets that are brough into the group. [132.5]