PLEASE EXPLAIN ANSWER WELL SO I MAY UNDERSTAND

Motown Corporation purchases the following assets in a lump sum purchase signing a note payable with the bank. Total Purchase Price 2,000,000 Fair Market Value 156.000 975,400 Book Value 156 000 1,060,000 S 166.000 $ 1.000.000 $ 2,362.000 Asset Accounts Receivable Property, Plant & Equipment Inventory - (LIFO) Intangibles Total $ 1,300,000 $ 2,65 2,400 25.) Compute the amount to allocate to the intangible assets