If Company A buys Company B with the following metrics, what is the effect on Pro forma Pre$-$tax Income of an additional $$80$ write$-$up of Target assets?

Assume Assets have a useful life of $10$ years. Use the provided pro forma share count below.

$\backslash$table$[[,$Company A$,$Company B$],[$Revenue$,140,90],[$Net Income,$45,25],[$Tax Rate,$35\mathrm{.}0\%,30\mathrm{.}0\%$