14 The balance sheet of Cattleman's Steakhouse shows assets of $98,400 and liabilities of $25,000. The fair value of the assets is $105,000 and the fair value of its liabilities is $25,000. Longhorn paid Cattleman's $125,000 to acquire all of its assets and liabilities. Longhorn should record goodwill on this purchase of: Mutiple Choice: A) $28,600. B) $20,000. C) $45,000. D) $73,600