In September 2017, the company acquired Blue River Technology (Blue River), which is based in Sunnyvale, California. Blue River has designed and integrated computer vision and machine learning technology to optimize the use of farm inputs. Machine learning technologies could eventually be applied to a wide range of the company's products. The fair values assigned to the assets and liabilities related to the acquired entity were approximately $1 million of trade receivables, $2 million of property and equipment, $193 million of goodwill, $125 million of identifiable intangible assets, $1 million of accounts payable and accrued expenses, and $36 million of deferred tax liabilities. The identifiable intangibles were primarily related to in-process research and development, which will not be amortized until the research and development efforts are complete or end. The goodwill is not expected to be deducted for tax purposes.

(a) Assuming that Blue River has never acquired another company, what were the assets on its balance sheet before acquisition by John Deere?

(b) The exhibits tell us that the fair value of Blue Rivers net identifiable assets is $91 million. What is the amount of cash paid for Blue River?