On December $18,2020,$ Stephanie Corporation acquired $100$ percent of a Swiss company for $4\mathrm{.}010$ million Swiss francs $($CHF$),$ which is indicative of book and fair value. At the acquisition date, the exchange rate was $$1\mathrm{.}00=$ CHF $1.$ On December $18,2020,$ the book and fair values of the subsidiary's assets and liabilities were as follows:

$\backslash$table$[[$Cash$,810,000],[$Inventory$,$CHF$],[$Property$,$ plant, and equipment,$4,310,000$