On December 31, 2020, Petra Company invests $28,000 in Valery, a variable interest entity. In contractual agreements completed on that date, Petra established itself as the primary beneficiary of Valery. Previously. Petra had no equify interest in Valery. Immediately after Petra's investment, Valery presents the following balance sheet: Each of the amounts represents an assessed fair value at December 31, 2020, except for the marketing software. The December 31 business fair value of Valery is assessed at $112,000 a. It the carrying amount of the marketing software was undervalued by $33,000, what amounts for Valery would appear in Petra's December 31, 2020, consolidated financial statements? b. If the carrying amount of the marketing software was overvalued by $33,000, what amounts for Valery would appear in Petra's December 31, 2020, consolidated financial statements? Each of the amounts represents an assessed fair value at December 31, 2020, except for the marketing software. The December 31 business fair value of Valery is assessed at $112,000. a. If the carrying amount of the marketing software was undervalued by $33,000, what amounts for Valery would appear in Pet December 31, 2020, consolidated financial statements? b. If the carrying amount of the marketing software was overvalued by $33,000, what amounts for Valery would appear in Petr December 31, 2020, consolidated financial statements? Complete this question by entering your answers in the tabs below. If the carying amount of the marketing software was undervalued by $33,000, what amounts for valery would appear in Petre's December 31, 2020, consolldated finandal statements? (Inout all amounts as positive volues.) Each of the amounts represents an assessed fair value at December 31,2020 , except for the marketing software. The December 31 business fair value of Valery is assessed at $112,000. a. If the carrying amount of the marketing software was undervalued by $33,000, what amounts for Valery would appear in Petra's December 31, 2020, consolidated financial statements? b. If the carrying amount of the marketing software was overvalued by $33,000, what amounts for Valery would appear in Petra's December 31, 2020, consolidated financial statements? Complete this question by entering your answers in the tabs below. If the carrying amount of the marketing software was overvalued by $33,000, what amounts for vaiery would appear in Petra's December 31, 2020, consolidated finencial statements? (Input ail amounts as potitive values.)