On .laniiary I. 20l 1, Kobinson Company piircba.sed iTanklin Company al a price of $2,500,000, The fair inarkel value of die net as.sels piircbased eiiiials $1,800,000, 1. Wbal is Ibe amoiinl of goodwill dial Kobinson records al die piircbase dale'.’

2. lixplain bow Kobinson would delermine (be amoiinl of goodwill amorli/alion for (be year eiuled I Veember .11,2013.

3. Kobinson Company believes dial ils employees provide superior ciislomer service, and Ibroiigb their efforls, Kobinson Company believes il lias created $000,000 of goodwill. How would Kobinson Company record (bis goodwill'/