In which case, there should have been negative goodwill. I haven't gone back and looked, but I don't recall seeing that.
Of course, as I said, the IRS usually accepts the agreed on price as fair market value. The reason being, regardless of what something should be worth, if you can't get anyone to pay that much for it, then fair market value is what you can sell it for.
Do you know how much did Korangy actually get paid?
News 
Market Data 
Discover 
