WebHis tax basis in the BLI stock was $100,000. Included in the sales price was an unrecognized customer list valued at $100,000. The unallocated portion of the purchase price ($80,000) will be recorded as goodwill. Assume Ernesto agrees to sell his stock in BLI to Amy and Brian for $400,000. a. WebHis tax basis in the BLI stock was $142,000. Included in the sales price was an unrecognized customer list valued at $147,000. The unallocated portion of the purchase price ($80,750) will be recorded as goodwill.

Solved Amy and Brian were investigating the acquisition …

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