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

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?

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