Natkins, Inc. acquires all of the outstanding stock of Glen Corporation on January 1, 2020 . At that date, Glen owns onty three assets and has no liabilities: If Watkins pays $450,000 in cash for Glen, what acquisition-date fair value allocation, net of amortization, should be attributed to the subsidiary's Equipment in consolidation at December 31, 2022? Multiple Choice $(5.000) $75,000 $75,000. $73,500. $(3,500) $80,000. Natkins, Inc. acquires all of the outstanding stock of Glen Corporation on January 1, 2020 . At that date, Glen owns onty three assets and has no liabilities: If Watkins pays $450,000 in cash for Glen, what acquisition-date fair value allocation, net of amortization, should be attributed to the subsidiary's Equipment in consolidation at December 31, 2022? Multiple Choice $(5.000) $75,000 $75,000. $73,500. $(3,500) $80,000