Utah IncAcquired All of the Outstanding Common Stock of Trimmer Corp

Utah Inc.acquired all of the outstanding common stock of Trimmer Corp.on January 1,2009.At that date,Trimmer owned only three assets and had no liabilities:
$\begin{array} { l r r } & \begin{array} { r } \text { Book } \\\underline{\text { Value }}\end{array} & \begin{array} { r } \text { Fair } \\\underline{\text { Value }}\end{array} \\\text { Inventory } & \$ 36,000 & \$ 48,000 \\\text { Equipment (5-year life) } & 84,000 & 60,000 \\\text { Building (10-year life) } & 120,000 & 180,000\end{array}$
-If Utah paid $300,000 in cash for Trimmer,what allocation should have been assigned to the subsidiary's Building account and its Equipment account in a December 31,2011 consolidation?
Since Utah paid more than the $288,000 fair value of Trimmer's net assets,all allocations are based on fair value with the excess $12,000 assigned to goodwill.