MassiveCorp buys TinyCorp for $$1,000,000.$ In return, they get tangible assets with a fair value of $$600,000$ and a net book value of $$360,000$ after accumulated depreciation: intangible assets with a fair value of $$200,000$ and a net book value of $$150,000$ after accumulated amortization; and intangible assets with a fair value of $$75,000,$ but because they were developed internally were never shown as an asset on their books. wht do you consider the tangible assets to be$,$ and the resulting goodwill?