edwards lifesciences corporation notes to consolidated financial statements ( continued ) 7 .
acquisitions ( continued ) 12 months after the acquisition date will be disbursed to harpoon medical , inc . 2019s former shareholders .
acquisition-related costs of $ 0.4 million were recorded in 201cselling , general , and administrative expenses 201d during the year ended december 31 , 2017 .
harpoon medical , inc .
is a medical technology company pioneering beating-heart repair for degenerative mitral regurgitation .
the company plans to add this technology to its portfolio of mitral and tricuspid repair products .
the acquisition was accounted for as a business combination .
tangible and intangible assets acquired were recorded based on their estimated fair values at the acquisition date .
the excess of the purchase price over the fair value of net assets acquired was recorded to goodwill .
the following table summarizes the fair values of the assets acquired and liabilities assumed ( in millions ) : .

Current assets
$3.6
Property and equipment, net
0.3
Goodwill
142.1
IPR&D
53.1
Other assets
0.1
Current liabilities assumed
(0.8)
Deferred income taxes
(12.7)
Total purchase price
185.7
Less: cash acquired
(3.5)
Total purchase price, net of cash acquired
$182.2

goodwill includes expected synergies and other benefits the company believes will result from the acquisition .
goodwill was assigned to the company 2019s united states segment and is not deductible for tax purposes .
ipr&d has been capitalized at fair value as an intangible asset with an indefinite life and will be assessed for impairment in subsequent periods .
the fair value of the ipr&d was determined using the income approach .
this approach determines fair value based on cash flow projections which are discounted to present value using a risk-adjusted rate of return .
the discount rates used to determine the fair value of the ipr&d ranged from 18.0% ( 18.0 % ) to 19.0% ( 19.0 % ) .
completion of successful design developments , bench testing , pre-clinical studies and human clinical studies are required prior to selling any product .
the risks and uncertainties associated with completing development within a reasonable period of time include those related to the design , development , and manufacturability of the product , the success of pre-clinical and clinical studies , and the timing of regulatory approvals .
the valuation assumed $ 41.4 million of additional research and development expenditures would be incurred prior to the date of product introduction .
in the valuation , net cash inflows were modeled to commence in europe in 2018 , and in the united states and japan in 2022 .
upon completion of development , the underlying research and development asset will be amortized over its estimated useful life .
the results of operations for harpoon medical , inc .
have been included in the accompanying consolidated financial statements from the date of acquisition .
pro forma results have not been presented as the results of harpoon medical , inc .
are not material in relation to the consolidated financial statements of the company .
valtech cardio ltd .
on november 26 , 2016 , the company entered into an agreement and plan of merger to acquire valtech cardio ltd .
( 201cvaltech 201d ) for approximately $ 340.0 million , subject to certain adjustments , with the potential for up to an additional $ 350.0 million in pre-specified milestone-driven payments over the next 10 years .
the .

Question: Analyse this data from a financial earnings document. what percentage of the total purchase price net of cash acquired is goodwill?
Choices:
0.77991
1.86608
789.44444
-0.77991
0.05488
Correct choice index: 0