#2 Freeman Company purchases Hangman Company for $2,400,000 cash on January 1, 2018. The book value of Hangman Company's net assets, as reflected on its December 31, 2017 balance sheet is $1,860,000. An analysis by Freeman on December 31, 2017 indicates that the fair value of Hangman's tangible assets exceeded the book value by $180,000, and the fair value of identifiable intangible assets exceeded book value by $135,000. How much goodwill should be recognized by Freeman Company when recording the purchase of Hangman Company? (10 pts)