On 1 July 2015 Sarah Ltd acquires all the shares in Jane Ltd for $535,000 cash

The financial statements of Jane Ltd as at 1 July 2015 shows the following:

Retained earnings 207,000

Share capital 220,000

The tax rate is 30%

At the date of acquisition all the net assets of Jane Ltd are at fair value except for the following:

Carrying amount	Fair value
Inventory	$101,000	$134,000
Internally-generated brand name	Nil	$81,000
Contingent liabilities	Nil	$316,000

Assume the brand name is assessed to have a useful life of 37 years. The whole process of consolidation adjustments are listed below:

Acquisition analysis:

Purchase Consideration:		$ xxx
Less fair value of identifiable net assets:
FVA	$ xxx
Share capital	$ xxx
Retained earnings	$ xxx	($ xxx)
Goodwill on acquisition		$ xxx

The consolidation adjustment required to eliminate the investment asset at 30 June 2023 is as below:

Dr. Share capital	$ xxx
Dr. Retained earnings	$ xxx
Dr. FVA	$ xxx
Dr. Goodwill	$ xxx
Cr. Investment in Jane Ltd		$ xxx

The consolidation adjustment required for the group to record the FVA entries for the three asset or liability accounts on behalf of Jane Ltd. (subsidiary) at 30 June 2023 are shown as the following:

Dr. Inventory	$ xxx
Cr. FVA		$ xxx
Cr. DTL		$ xxx
Dr. Brand name	$ xxx
Cr. FVA		$ xxx
Cr. DTL		$ xxx
Dr. FVA	$ xxx
Dr. DTA	$ xxx
Cr. Contingent liability		$ xxx

The additional consolidation adjustment entry in related to the brand name is shown below:

Dr. Retained earnings	$ xxx
Dr. Amortisation expense	$ xxx
Cr. Accumulated amortisation		$ xxx
Dr. Deferred tax liability	$ xxx
Cr. Income tax expense		$ xxx
Cr. Retained earnings		BBB

What is the balance of retained earnings (part of tax effect) marked as ‘BBB’ above?