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Identify which of the above intangible assets meet the criteria for recognition as identifiable intangibles per ASC Topic 805 . Which of the following includes all the assets that meet the criteria? Customer contracts, Assembled workforce, Brand names, Developed technology, and In-process R\&D Customer contracts, Brand names, Favorable leases, Developed technology, and In-process R\&D Customer contracts, Brand names, Developed technology, In-process R\&D, and Additional expected revenues ICustomer contracts, Brand names, Favorable leases, Developed technology, and Future cost savings from duplicate assets b. Calculate the goodwill to be reported for this acquisition. Enter answer in thousands (hint - \$100 million equals $100,000 in thousands). q K (in thousands) c. Prepare the journal entry Brightcove makes to record the business combination. Enter answer in thousands (hint - $100 million equals $100,000 in thousands). \begin{tabular}{|l|r|r|} \hline & FairBookValue & Value \\ \hline Current assets & $800 & $600 \\ \hline Plant and equipment & 24,000 & 8,000 \\ \hline Licenses and trademarks & 10,000 & 14,000 \\ \hline Total assets & $34,800 & \\ \hline Current liabilities & $1,600 & 1,600 \\ \hline Long-term liabilities & 20,000 & 22,000 \\ \hline Capital stock & 16,000 & \\ \hline Retained earnings & (2,800) & \\ \hline Total liabilities and equity & $34,800 & \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{1}{|c|}{ (in thousands) } & Fair Value \\ \hline Customer contracts & $2,000 \\ \hline Assembled workforce & 40,000 \\ \hline Brand names & 10,000 \\ \hline Leases at rents below current market & 800 \\ \hline Developed technology & 3,000 \\ \hline In-process research and development & 600 \\ \hline Future cost savings from elimination of duplicate assets & 1,600 \\ \hline Additional expected revenues from bundling products & 1,200 \\ \hline \end{tabular}