Kelsey Corporation acquired $100$ percent of Snowdon Company's outstanding common stock on January $1$ for $$593,600$ in cash. Snowdon reported net assets with a carrying amount of $$373,000$ at that time. Some of Snowdon's assets either were unrecorded $($having been internally developed$)$ or had fair values that differed from book values as follows:

$\backslash$table$[[$Asset$,$Book Values,Fair Values$],[$Trademarks $($indefinite life$),$$$79,000,$$$191,000$