3. Burrough Corporation concluded that the fair value of Helyar Company was $80,000 and paid that amount to acquire all of its net assets. Helyar reported assets with a book value of $60.000 and fair value of $98,000 and liabilities with a book value and fair value of $23,000 on the date of combination. Burrough also paid $3,000 to a search firm for finder's fees related to the acquisition. What amount will be recorded as goodwill by Burrough Corporation while recording its investment in Helyar? A. SO (B) 55,000 $8,000 D. $13,000 7 FMU - 80 Asset BV = 60 Asset Mu E92 L FU BU =230