On January 1, 20x1, Como Company purchased 45% of the outstanding common shares of the Lite Company for 5200.000 . The net assats of Lit Company totaled $400 , 000 . The inventory had a book value of $100 , 000 and a fair value of $120 , 000 . Excess cout atibutable to inventory is writien off in 20X1. During 20xt, Lite Company earned $200 , 000 and declared a dividend of 540,000 for the year. The excess amount paid for Lite Company attributable to inventory is: Muatiple Choice $22 , 000 $9 , 000 . $11 , 000 $20.000.