On January 1, 2 2019. sanad Cor, acquired 80% of ownership of Assal Cor, for $ 200, 000 when Assals stockholders' equity consisted of $150.000 capital stock and $40,000 retained earrings At the date of the acquisition the book values of Assals net assets were equal to the far Value except for buildings , which had a fair value of 60.000 greater than book value and a remaining life of 20 years .On the basis of this information what amount of unamortized excess of building whould be reported in aconsolidated blance sheet at the end of busniness combination (December31/2019)?