King's Road recently acquired all of Oxford Corporation's stock and is now consolidating the financial data of this new subsidiary. King's Road paid a total of $890,000 for Oxford, which has the following accounts:

	Fair Value			Tax Basis
Accounts receivable	$	181,000		$	181,000
Inventory		165,000			165,000
Land		101,000			101,000
Buildings		197,250			145,000
Equipment		302,750			246,000
Liabilities		(308,000	)		(308,000	)

What amount of deferred tax liability arises in the acquisition?

What amounts will be used to consolidate Oxford with King's Road at the date of acquisition?

On a consolidated balance sheet prepared immediately after this takeover, how much goodwill should King's Road recognize? Assume a 30 percent effective tax rate.