How do I calculate tax basis for Accounts receivables, and tax basis for equipment?

Also how do I calculate the fair values of :

ezto.mheducation,com *ll [tun M Connect Module 4 Critical Thinking Assignment 0 Saved Help Save & Exlt Submit Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate completion. Return to question 3 Peace Corporation acquired 100 percent of Soft Inc. in a nontaxable transaction on December 31, 20X1. The following balance sheet information is available immediately following the transaction: Peace Corporation Soft Inc. 20 Book Value Fair Values Book Value Fair Values points Cash $ 31,000 $ 31,000 $13,000 $13,000 Accounts Receivable, net 51,000 51,000 19,000 19,000 Inventory 76,000 83,000 6,000 11,000 Deferred Tax Asset 12,000 2,000 7 Investment in Soft 81,000 81,000 Equipment, net 160,000 195,000 26,000 39,500 Patent 0 27,000 Total Assets $411,000 $66,000 Accounts Payable $ 54,000 $ 54,000 $12,000 $12,000 Accrued Vacation Payable 14,000 14,000 Deferred Tax Liability 6,000 2,000 ? LongTerm Debt 110,000 120,000 7,000 7,000 Common Stock 150,000 10,000 Retained Earnings 77,000 35,000 Total Liabilities and Equity $411,000 $66,000 Additional Information A The current and future effective tax rate for both Peace and Soft is 40 percent. 2. The recorded deferred tax asset for Peace relates to the book-tax differences arising from the allowance for doubtful Accounts and the Accrued vacation payable. The expenses associated with each of these amounts will not be deductible for tax purposes until the related accounts receivable are written off or until the employee vacation is actually paid out. 3. The recorded deferred tax asset for Soft is related solely to the booktax difference arising from the allowance for doubtful MC gw Education