why the answer is 44,500?

3. Monefath Corporation acquired 80% interest in Haya Company for SR1,600,000 when Haya had no liabilities. The book values and fair values of Haya's assets were: Book Value Fair Value Amortization Year Current assets SR 350,000 SR 380,000 Equipment 150,000 175,000 2 Land & buildings 570.000 590,000 10 Total assets SR 1.070.000 SR 1.145.000 a iv. Determine the amortization value for the year 2019 incurred by Monefath Corporation SR30,000 b. SR44,500 c. SR2,000 d. SR 12,500