Taste-T Company has been In business for 30 years and has developed a large group of loyal restaurant customers. Down Home Foods made an offer to buy Taste-T Company for $6,100,000. The market value of Taste-T's tanglble assets, net of llabilitles, on the date of the offer is $5,650,000. Taste-T also holds a patent for a fluting machine that the company Invented (the patent with a market value of $225,000 was never recorded by Taste-T because It was developed Internally). Requlred: 1. How much has Down Home Foods Included for Intanglbles in Its offer of $6,100,000 ? 2. Assuming Taste-T accepts this offer, which company will report Goodwill on Its balance sheet and at what amount