how was 250k found for the book value of net assets. STEP BY STEP WITH WORK AND NUMBERS. emphasis on NUMBERS please!!!! show me the MATH on finding 250k. ive been trying all day.

On January 1, Jarel acquired 80 percent of the outstanding voting stock of Suarez for $260,000 cash consideration. The remaining 20 percent of Suarez had an acquisition-date fair value of $65,000. On January 1. Suarez possessed equipment (five-year remaining life) that was undervalued on its books by $25,000. Suarez also had developed several secret formulas that Jarel assessed at $50,000. These formulas, although not recorded on Suarez's financial records, were estimated to have a 20-year future life. As of December 31 , the financial statements appeared as follows: Included in the preceding statements, Jarel sold inventory costing $80,000 to suarez for $100,000, ur these goods, Suarez still owns 60 percent on December 31 . 13. C Consideration transferred Noncontrolling interest fair value Suarez total fair value. Book value of net assets. Excess fair over book value $260,00065,000$325,000(250,000)$75,000 13. What is the total of consolidated expenses? a. $30,000 b. $36,000 c. $37,500 d. $39,000