Ch. 4, #21 part g

Apparently there is a discrepancy with the solutions manual for part g:

FV based on share prices 2250
Collective FV of identifiable Net Assets 2900
Difference is Bargain Purchase of 650

Also correct, from a student: I come up with a gain on bargain purchase of $650. The text solution shows a $50 gain. Following is my approach:

Soriano fair value at acquisition (given) 2,250
BV acquired 1,290
XS 960
Alloc: Buildings & Equipment (1,000 - 1,250) (250)
Trademark (900 - 700) 200
Patented Technology (2,000 - 940) 1,060
Unpatented Technology*** 600
Gain on bargain purchase (650) ***
Recognized at acquisition.

The solution appears to exclude this from the computation of gain on baragin purchase, resulting in a gain of only $50.

Should Unpatented Technology not factor into Gain on Bargain Purchase or is there another reason for the difference in my answer? The Unpatented Technology does factor into your answer.