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Pop paid $176 for 80% of Son on 1/1/2016 when sons equity considered of $120 capital stock and 60 RE, All excess was due to

Pop paid $176 for 80% of Son on 1/1/2016 when sons equity considered of $120 capital stock and 60 RE, All excess was due to unrelated pattern with 10 years, how much is the excess?

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