On 1 July 2015 Sarah Ltd acquires all the shares in Jane Ltd for $679,000 cash The financial statements of Jane Ltd as at 1 July 2015 shows the following: Retained earnings 177,000 Share capital 195,000 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: Fair value Carrying amount Land $65,000 $151,000 $199,000 Equipment (cost $91,000 $178,000) Calculate and enter the amount of BCVR (or FVA) for the acquisition analysis in the answer block below