Ute Company purchased 100% of Cougar Company for $900K. At the time of acquisition, Cougar's Common Stock was $200K, APIC was $75 and Retained Earnings was $300K. All Cougar's assets and liabilities equal BV, except Land was $150K and Patents was $80K higher than BV.

Based on the information above, what is the total differential for this acquisition?

Group of answer choices

$325,000

$95,000

$575,000

$475,000