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The following Information is available for the assets of Saman Ltd. at December 31, Year 5: Tangible assets (net) Recognized intangible assets (net) Internally

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The following Information is available for the assets of Saman Ltd. at December 31, Year 5: Tangible assets (net) Recognized intangible assets (net) Internally developed patent Goodwill Total Carrying Amount $1,172 750 436 $2,358 Fair Value $1,190 525 108 Required: The following 3 parts are independent situations.

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