Pan Company issued $240,000$ shares of $$10$ par common stock with a fair value of $$5,100,000$ for all the voting common stock of Set Company. In addition, Pan incurred the following costs:

Legal fees to arrange the business combination $$50,000$ Cost of SEC registration, including accounting and legal fees $24,000$ Cost of printing and issuing net stock certificates $,6,000$ Immediately before the acquisition in which Set Company was dissolved, Set's assets and equities were as follows $($in thousands$)$:

$\backslash$table$[[,$Book Value,Fair Value$],[$Current Assets,$$2,000,$$$2,200$