On January $1,2019,$ Previa Ltd$.$ acquired $80\%$ of the common shares of Scoupe Inc. for $$340,000.$ On December $31,2022,$ Previa sold $$ of its investment in Scoupe for $$150,000.$ On December $31,2022,$ the shareholders' equity of Scoupe was $$400,000.$ Immediately prior to the sale, the unamortized acquisition differential was $$120,000,$ including $$40,000$ for goodwill.