Predict the reagents for this reaction. 
Definitions:
Excess Land Allocation
The process of distributing land beyond what is needed for operational purposes, often for sale or development.
Book Value
The net value of a company's assets as found on its balance sheet, calculated as total assets minus intangible assets (patents, goodwill) and liabilities.
Consolidated Net Income
The total net income of a parent company and its subsidiaries after eliminating intra-group transactions and distributions.
Fair Value Allocations
The process of assigning fair value to the individual assets and liabilities acquired during a business combination.
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