On January $1,2019,$ Builders Company acquired Bright Company's outstanding common stock for $$846,000$ in cash. As of that date

the following information was acquired from Bright, the subsidiary of Builders:

$\backslash$table$[[$Building $(12-$year life$)$ was undervalued on its balance sheet by $$76,{000}_{{?}_{?}},],[$Equipment $(10-$year life$)$ was undervalued by$,$$$12,000$