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in the problem it says the excess over book value is allocated to undervalued assets 416565

In the problem it says the excess over book value is allocated to undervalued assets and goodwill. Here is how I calculated the excess:

Implied FV =260k/80%= 325,000

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BV (130k+120k)=250,000

Excess= 75,000

The difference between PPE mkt and book is 95,000 overvalued.

My question is:

1) Did I calculate the excess correctly?

2) Why is the PPE excess larger than the total excess and where is the goodwill?

Attachments:

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