Push-down accounting Lizzy NV acquired 100 percent of the outstanding common stock of Patricia NV by issuing 10,000 shares of $10 par common stock with a market value of $45 per share on December 31,...

Lizzy NV acquired 100 percent of the outstanding common stock of Patricia NV by issuing 10,000 shares of $10 par common stock with a market value of $45 per share on December 31, 2014. The acquisition is recorded using pushdown accounting. The balance sheet of Patricia NV on December 31, 2014 is as follows (in thousands):

REQUIRED

1. What is the amount of goodwill that will be shown in the balance sheet of Patricia NV?

2. What is the amount of push-down capital that will be shown in the balance sheet of Patricia NV?