Pistol Inc. has acquired all the voting shares of Saber Inc. and has gathered the following data to prepare consolidated financial statements. Pistol paid $1,200,000 for its investment. Details of Saber's assets and liabilities on the acquisition date are shown below (for the purposes of this question, there are very few assets or liabilities): Cost Accumulated Fair Market Tax Basis Depreciation Value (UCC) Inventory $80,000 n/a $80,000 $80,000 Accounts Receivable 100,000 n/a 100,000 100,000 Land 140,000 n/a 200,000 140,000 Buildings 50,000 350,000 200,000 250,000 plus the last two digits of your student number times 1000 Accounts Payable 70,000 n/a 70,000 70,000 Required: Provide a table that allocates the acquisition differential on the acquisition date and calculates goodwill. To do this, you will need to calculate the additional deferred tax liability and include it in the table. The tax rate is 40%. Provide your tax calculations for land and buildings for possible part marks