Please explain

Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line Incorporated (BLI). As part of their discussions with the sole shareholder of the corporation, Ernesto Young, they examined the company's tax accounting balance sheet. The relevant information is summarized as follows: Note: Leave no answer blank. Enter zero if applicable. Negative amounts should be indicated by a minus sign. - The mortgage is attached to the building and land. Emesto was asking for $402,000 for the company. His tax basis in the BLI stock was $100,000. Included in the sales price was an unrecognized customer list valued at $100,000. The unallocated portion of the purchase price ($138,000) will be recorded as goodwill. Rather than purchase BLI directly, Amy and Brian will have their corporation, Spartan Tax Services (STS), acquire the business from Ernesto in a tax-deferred Type A merger. Amy and Brian would like Ernesto to continue to run BLI, which he agreed to do if he could obtain an equity interest in STS. As part of the agreement, Amy and Brian propose to pay Emesto $201,000 plus voting stock in STS worth $201,000. Ernesto will become a 10 percent shareholder in STS after the transaction. Problem 19-59 Part b (Algo) What amount of gain or loss does BLI recognize if the transaction is structured as a Type A merger? What amount of corporate-level ax does BLI pay as a result of the transaction, assuming a tax rate of 21 percent