Picky Corporation paid $350,000 for an 70% interest in Sticky Corporation on January 1, 20X6 when the stockholders' equity of Sticky consisted of $200,000 capital stock and $140,000 retained earnings. The following assets of Sticky had fair values different from their book values when Picky acquired its interest: Additional information: Stickys accounts payable at December 31, 20X8 included $15,000 owed to Picky. Picky and Stickys financial statements for the year ended 12/31/20X8 are provided below:

Calculate the Difference (or Excess)