Private Corporation acquired 100 percent of Special Corporation's common stock for $150,000 cash on January 1, 2022.
Summarized balance sheet information for the two companies immediately after the combination is provided:

	Private Corp.				Special Corp.
Item					Book Value		Fair Value
Cash and Receivables		$	60,000		$	15,000	$	15,000
Inventory			110,000			32,000		39,000
Buildings and Equipment (net)			160,000			90,000		122,000
Investment in Special Corp. Stock			150,000
Total		$	480,000		$	137,000
Accounts Payable		$	40,000		$	5,000	$	5,000
Bonds Payable			200,000			42,000		42,000
Common Stock			100,000			40,000
Retained Earnings			140,000			50,000
Total		$	480,000		$	137,000

1) What is the amount of differential associated with the acquisition?

2) What amount of goodwill will be reflected in the consolidated balance sheet?

3) What will be amount of retained earnings in the consolidated balance sheet?

4) What will be amount of inventory in the consolidated balance sheet?