On February 1, DFS Corp. agreed to purchase 100% of the voting shares of LKJ Corp. for the following consideration: cash of $400,000 equipment with a net book value of $200,000 and estimated fair value of $270,000 50,000 voting shares of DFS, currently trading for $5 per share DFS incurred the following costs associated with the acquisition: legal fees of $25,000 appraisal costs (equipment appraisal) of $2,000 What value should be used for the consideration transferred to acquire LKJ? a) $920,000 b) $922,000 c) $945,000 d) $947,000