Patrick Corporation acquired $100$ percent of O'Brien Company's outstanding common stock on January $1$ for $$617,900$ in cash. O'Brien reported net assets with a carrying amount of $$393,000$ at that time. Some of O'Brien's assets either were unrecorded $($having been internally developed$)$ or had fair values that differed from book values as follows:

$\backslash$table$[[,$Book,Fair$],[$Trademarks $($indefinite life$),$Values,Values$],[$Customer relationships $(5-$year remaining life$),69,000,$$$176,000$