Pancor Corporation paid cash of $$165,000$ 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 Company$],[$Book Value,Book Value,Fair Value$],[$Assets$,,,],[$Cash$,$$$259,000,$$$18,000,$$$18,000$