On January $2,$ Year $5,$ Road Ltd$.$ acquired $70\%$ of the outstanding voting shares of Runner Ltd$.$ The acquisition differential of $$600,000$ on that date was allocated in the following manner:

$\backslash$table$[[,,],[$Inventory$,$$$180,000,],[$Land$,130,000,],[$Plant and equipment,$140,000,$Estimated life $5$ years$],[$Patent$,40,000,$ Estimated $1$ife $8$ years,$],[$Goodwill$,110,000,],[,,],[,,]]$

The Year $9$ income statements for the two companies were as follows:

$\backslash$table$[[,$Road,Runnet$],[$Sales$,\backslash$table$[[$$$4,800,000$