1.5 points Riffa Company's 12/31/2018 balance sheet reports assets of $4,000,000 and liabilities of $1,500,000. All of Rita's assets' book values approximate their fair value, except for land, which has a fair value that is $500,000 greater than its book value On 12/31/2018 Saar Corporation paid $5,100,000 to acquire Riffa company. What amount of goodwill should Saar Corporation record as a result of this purchase? O A $1,700,000 OSO O $200,000 OD $2.100.000