m Iro , soqueod 75% of the outstard g shares o, Solen ro.or 3.9 m lion At that tirne, Bolot had 7.2 m lion ot total uatines recorded at their far alue ard $10.5 malon of Otai 000 assets. The fair value of Soleil's assets was $11.8 million. Furthermore, Palmer had no previous equity interest in Solel, and the aoquisition -date fair value of the noncontroling interest was $1,000,000 The amount of goodwill recognized by Palmer is $1,300,000 $300,000 $1,600,000 $700,000