Pancor Corporation paid cash of $$158,000$ to acquire Sink Company's net assets on February $1,203.$ The balance sheet data for the two companies and fair value information for Sink immediately before the business combination were:

$\backslash$table$[[$Balance Sheet Item,$\backslash$table$[[$Pancor$],[$Corporation$]],$Sink,$\backslash$table$[[$Company$],[$Fair Value$]]],[$Book Value,Book Value$],[$Assets$,,,],[$Cash$,$$$257,000,$$$14,000,$$$14,000$