On May 30 2016. Columbarus Company paid 52.000.000 to acquire il of the common stock later Corporation which became a ditsion of Columbanus Mator reported the following balance sheet at the time of the acquisition: Current assets $400,000 Currenties $400.000 Noncurrente 1.800.000 Long terms 200.000 Stockholders equity 1.600.000 Totusele $2.200.000 Totales and stockhout $200.000 1 was determined at the date of the purchase that the fair value of the identifiable et assets of stor was 51.575.000. At December 31, 2016 Mistor reports the following balance sheet information: Current assets Noncurrentet (including goodwill recognized in purchase Current sites Long-term diabilities Stockholders' Equity ORICE 5600.000 1700 000 (500 000 300.000 1.800.000 The 12/31/16 recorded amount for Mistors niet assets leiduting goodwin is the same as far vale except for property, plant and equipment which has a fair value of $75.000 above the carrying value Assume the 12/21/16 fair value of the Motor division is 51.375.000. On 5/31/16 Columbanus Company recorded Goodwilot Select one O a $325.000 Ob $400.000 51.475.000 Od 5200.000 De 575.000