The $70 share price paid by Parker

The $70 share price paid by Parker nonetheless represents a negotiated value for the
9,000 shares. In the absence of any evidence to the contrary, Parker’s shares have a fair
value of $630,000 incorporating the additional value Parker expects to extract from synergies
with Strong. Thus the fair value of Strong is measured as the sum of the respective
fair values of the controlling and noncontrolling interests as follows