Major Corporation is acquiring Abrams Company by issuing its common stock in a nontaxable exchange. Major is issuing common stock with a fair value of $$850,000$ for net identifiable assets with book and fair values of $$400,000$ and $$600,000,$ respectively. What values will Major assign to the identifiable assets, to goodwill, and to the deferred tax liability? Assume a $40\%$ tax rate.