assume that an investor purchases 100% of an investee company for $18 million in a transaction that qualifies as a business combination. the fair values of the identifiable net assets are as follows: tangible net assets: receivables, inventories, ppe, payables, and accruals $5 million intangible assets: patents, customer lists, trade name, software, etc. 2 million research and development assets: research projects in process at the investee company 3 million in addition to the purchase price, the investor also incurs acquisition-related costs amounting to $1.8 million for professional fees and the internal allocation of overhead relating to the purchase. a. how much of the purchase price is assigned to goodwill? $answer million