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

$$60$ million in cash paid to Sys$\text{'}$ former shareholders

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

$$1$ million consulting fees, paid in cash

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

Earnout 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$