On July $1,$ TruData Company issues $9,800$ shares of its common stock with a $$5$ par value and a $$50$ fair value in exchange for all of Webstat Company$$s outstanding voting shares. Webstat$$s precombination book and fair values are shown below along with book values for TruData$$s accounts.

TruData Webstat Webstat

Book Values Book Values Fair Values

Revenues $(1/1$ to $7/1)$ $ $(324,000)$ $ $(120,000)$

Expenses $(1/1$ to $7/1)182,00094,000$

Retained earnings, $1/1(116,000)(166,000)$

Cash and receivables $162,00054,000$ $ $54,000$

Inventory $160,000148,000170,000$

Patented technology $($net$)226,000190,000204,000$

Land $406,000200,000238,000$

Buildings and equipment $($net$)120,00088,00088,000$

Liabilities $(516,000)(378,000)(350,000)$

Common stock $(292,000)(76,000)$

Additional paid$-$in capital $(8,000)(34,000)$

On its acquisition$-$date consolidated balance sheet, what amount should TruData report as patented technology $($net$)?$ patened tecnologhy!!!!

Multiple Choice

$$204,000.$

$$226,000.$

$$402,000.$

$$430,000.$