13. ABC Company acquires all of the voting stock of XYZ Company for $930, 000 cash. The book values of XYZ Company's assets are $800, 000, but the fair values are $840, 000 because land has a fair value above its book value. Goodwill from the combination is computed as: Cm (2 Points) $0 $90, 000. $130,000 $40,000