Parent and Sub Inc. had the following balance sheets on December $31,2021$:

Answer the following question below:

Answer the following questions below: On January

$1$

$,$

$2$

$0$

$2$

$2$

$$parent acquired sub by issuing $

$4$

$6$

$,$

$0$

$0$

$0$

$$in common shares. On that date subs fair value of current assets and fixed assets were worth $

$7$

$0$

$0$

$0$

$$and $

$5$

$9$

$,$

$0$

$0$

$0$

$$respectively$.$ The fair value of current liabilities on the date of acquisition was $

$2$

$1$

$,$

$0$

$0$

$0$

$.$

$$There was a previously unrecorded patent for the sub that can now be recognized in the amount of $

$1$

$1$

$,$

$0$

$0$

$0$

$.$

$$Calculate Goodwill on the date of acquisition.