Roland acquires 70% of Felix on January 1, 2011 . The terms of purchase is Roland pays to Felix shareholders 70,000 shares of Roland common stock wits market value of $20 per share. The remaining 30,000 shares of Felix were trad at $15 both just before the acquisition date and right after the acquisition date. How much is the control premium per share How much is the total control premium paid by Roland Calculate business fair value Assume that 100% of the fair value of net assets acquired was $1,200,000. How much is goodwill How much goodwill is allocated to the controlling interest How much goodwill is allocated to the noncontrolling interest 2, x were traded a. b. c. d. e. f