10 (4 points) On September 1,2020, Pipeline Corporation acquired Tunneling Limited for a cash payment of $954,000. At the time of purchase, Tunneling's statement of financial position showed assets of $780,000, liabilities of $420,000, and owners' equity of $360,000. The fair value of Tunneling's assets is estimated to be $1,140,000. What is the amount of goodwill acquired by Pipeline? {:[$174","000],[$186","000],[$360","000],[$234","000]:}