ullen Inc. acquired 100% of the voting common stock of Vicker Inc. on January 1 , 2018. The book value and fair value of Vickers accounts on that date (prior to creating the combination) are as follows, along with the b 1. B ook value of Bullen's accounts: Bullen Book Value Vicker Vicker Book Value $240,000 170,000 70,000 $70,000 230,000 170,000 210,000 280,000 220,000 240,000 480,000 240,000 290,000 120,000 90,000 90,000 650,000 430,000 420,000 Value Retained earnings, 1/1/20 $250,000 Cash and receivables Inventory Land Buildings (net) Equipment (net) Liabilities Common stock 360,000 80,000 Additional paid-in capital 20,000 40,000 Assume that Bullen issued 12,000 shares of common stock, with a $5 par value and a $47 fair value, to obtain all of Vicker's outstanding stock. In addition, because of difference in opinion, Bullen promise Vicker $250,000 if certain profit projections are realized over the next three years. Bullen calculates the acquisition-date fair value of this contingency at $90,000. Bullen paid attorney fees of $100,000 and costs to register and issue Bullen's securities issued in the combination total $15,000. How much is consideration transfer under the Purchase Method