George purchased a business on May 31 of the current year for a lump sum price of $1,400,000. The values of the assets on the seller's books were as follows:
| Book Value | Fair Market Value | |||
| Cash | $200,000 | $200,000 | ||
| Land | 150,000 | 150,000 | ||
| Building | 300,000 | 450,000 | ||
| Equipment | 250,000 | 300,000 | ||
| Covenant not to compete | 0 | 100,000 |
George did not assume any loans,. What is his basis for goodwill and the equipment?
A. Goodwill $0; Equipment $300,000
B. Goodwill $200,000; Equipment $300,000
C. Goodwill $200,000; Equipment $350,000
D. Goodwill $0; Equipment $350,000
The correct answer is 正解は、[B. Goodwill $200,000, Equipment $300,000]
営業権 $200k = 取得価額 $1,400k - 現金 $200k - 土地 $150k - 建物 $450k - 設備 $300 - 競業避止契約 $100
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