Pyn Corporation acquires all of Sys Company's. Acquisition$-$related items are as follows:

S$60$ million in cash paid to Sys former shareholders

S$25$ million fair value of stock issued, no par capital stock

S$1$ milion consuting fees, paid in cash

$$4$ million in new stock registration fees, paid in cash

Carnout with an expected present value of $$2$ million

Fair values of Sys$\text{'}$ assets and liabilities are as follows:

$\backslash$table$[[,$Book Value,Fair Value$],[$Current assets,$$800,000,$$$1,000,000$