On January $1,2024,$ Penske acquired all of Stanza$$s outstanding stock for $$762,000$ fair value in cash and common stock. Penske also paid $$10,000$ in stock issuance costs. At the date of acquisition, copyrights $($with a six$-$year remaining life$)$ have a $$466,000$ book value but a fair value of $$622,000.$