if fair value lower than book value, how to prepare an acquisition analysis?

for example,A acquire all share share capital of B, tax rate is 30%, book value of account receivable is $16,000 but fair value is $12,700. Equity of B Ltd consisted of:

share capital = $350,000

General reserve = $100,000

Retained earning = $60,000

how to prepare an acquisition analysis? Is that $350,000+$100,000+60,000-$3,300*(1-30%)=$507,690?

please answer with calculation.