Required Information Prancer Inc. (Prancer) purchased 40,000 voting shares out of Starter Corporation's 50,000 outstanding voting shares for $320,000 on January 1, 2023. On the date of acquisition, Starter's common shares and retained earnings were valued at $120,000 and $180,000, respectively. Starter's book values approximated its fair values on the acquisition date with the exception of a patent and a trademark, neither of which had been previously recorded. The fair values of the patent and trademark on the date of acquisition were $15,000 and $45,000 respectively. On January 2, 2023, Prancer sold 7,000 shares of Starter on the open market for $84,000. Prancer uses the equity method to account for its Investment In Starter. What is the amount of acquisition differential (including goodwill) after the sale? Multiple Choice $100,000 $66,000 $200,000 $34,000