table of contents 4 .
acquisitions , dispositions and plant closures acquisitions 2022 so.f.ter .
s.p.a .
on december 1 , 2016 , the company acquired 100% ( 100 % ) of the stock of the forli , italy based so.f.ter .
s.p.a .
( "softer" ) , a leading thermoplastic compounder .
the acquisition of softer increases the company's global engineered materials product platforms , extends the operational model , technical and industry solutions capabilities and expands project pipelines .
the acquisition was accounted for as a business combination and the acquired operations are included in the advanced engineered materials segment .
pro forma financial information since the respective acquisition date has not been provided as the acquisition did not have a material impact on the company's financial information .
the company allocated the purchase price of the acquisition to identifiable assets acquired and liabilities assumed based on their estimated fair values as of the acquisition date .
the excess of the purchase price over the aggregate fair values was recorded as goodwill ( note 2 and note 11 ) .
the company calculated the fair value of the assets acquired using the income , market , or cost approach ( or a combination thereof ) .
fair values were determined based on level 3 inputs ( note 2 ) including estimated future cash flows , discount rates , royalty rates , growth rates , sales projections , retention rates and terminal values , all of which require significant management judgment and are susceptible to change .
the purchase price allocation is based upon preliminary information and is subject to change if additional information about the facts and circumstances that existed at the acquisition date becomes available .
the final fair value of the net assets acquired may result in adjustments to the assets and liabilities , including goodwill .
however , any subsequent measurement period adjustments are not expected to have a material impact on the company's results of operations .
the preliminary purchase price allocation for the softer acquisition is as follows : december 1 , 2016 ( in $ millions ) .

As ofDecember 1, 2016 (In $ millions)
Cash and cash equivalents
11
Trade receivables - third party and affiliates
53
Inventories
58
Property, plant and equipment, net
68
Intangible assets (Note 11)
79
Goodwill (Note 11)<sup>(1)</sup>
106
Other assets<sup>(2)</sup>
33
Total fair value of assets acquired
408
Trade payables - third party and affiliates
(41)
Total debt (Note 14)
(103)
Deferred income taxes
(30)
Other liabilities
(45)
Total fair value of liabilities assumed
(219)
Net assets acquired
189

______________________________ ( 1 ) goodwill consists of expected revenue and operating synergies resulting from the acquisition .
none of the goodwill is deductible for income tax purposes .
( 2 ) includes a $ 23 million indemnity receivable for uncertain tax positions related to the acquisition .
transaction related costs of $ 3 million were expensed as incurred to selling , general and administrative expenses in the consolidated statements of operations .
the amount of pro forma net earnings ( loss ) of softer included in the company's consolidated statement of operations was approximately 2% ( 2 % ) ( unaudited ) of its consolidated net earnings ( loss ) had the acquisition occurred as of the beginning of 2016 .
the amount of softer net earnings ( loss ) consolidated by the company since the acquisition date was not material. .

Question: Analyse this data from a financial earnings document. if the tax controversy from softer is resolved favorably , what would the gross assets acquired be , in millions?
Choices:
385.0
-12
3.8
0
438
Correct choice index: 0