Pitino acquired 90 percent of Brey's outstanding shares on January 1,2016 In exchange for $522,000 in cash. The and the noncontrolling Interest had a falr value of $58,000 on that day. However a building (with a ten-year r excess fair value over book value to Brey's patented technology (four-year remaining life) d net income from its own operations of $84,000 in 2016 and $100,000 In 2017 Brey declared dvidends of $29,000 m 2016 and $33,000 in 2017 2617 141,000 The following separate account balances are for these two companies for December 31, 2018, and the year then ended 229,00e