The Holtz Corporation acquired $80$ percent of the $100,000$ outstanding voting shares of Devine, Incorporated, for $$6\mathrm{.}40$ per share on January $1,2023.$ The remaining $20$ percent of Devine's shares also traded actively at $$6\mathrm{.}40$ per share before and after Holtz's acquisition. An appraisal made on that date determined that all book values appropriately reflected the fair values of Devine's underlying accounts except that a building with a $5-$year future life was undervalued by $$62,000$ and a fully amortized trademark with an estimated $10-$year remaining life had a $$67,000$ fair value. At the acquisition date, Devine reported common stock of $$100,000$ and a retained earnings balance of $$260,000.$

Following are the separate financial statements for the year ending December $31,2024$:

$\backslash$table$[[$Accounts$,\backslash$table$[[$Holtz$],[$Corporation$]],\backslash$table$[[$Devine$,],[$Incorporated$]]],[$Sales$,$$$(787,000),$$$(392,000)$