REFERENCE: Ref.03_01 On January 1,2009,Cale Corp.paid $1,020,000 to Acquire Kaltop Co.Kaltop Maintained

Multiple Choice

REFERENCE: Ref.03_01
On January 1,2009,Cale Corp.paid $1,020,000 to acquire Kaltop Co.Kaltop maintained separate incorporation.Cale used the equity method to account for the investment.The following information is available for Kaltop's assets,liabilities,and stockholders' equity accounts:
SHAPE \* MERGEFORMAT
Kaltop earned net income for 2009 of $126,000 and paid dividends of $48,000 during the year.
-The 2009 total amortization of allocations is calculated to be

A) $4,000.
B) $6,400.
C) $(2,400) .
D) $(1,000) .
E) $3,800.