A) $0.

B) $53,000.

C) $367,000.

D) $133,000.

Required information Use the following information to answer questions 15-18 The following information applies to the questions displayed below. On July 1, TruData Company issues 13,400 shares of its common stock with a $5 par value and a $35 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. Webstat Fair Values $ Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables Inventory Patented technology (net) Land Buildings and equipment (net) Liabilities Common stock Additional paid-in capital TruData Book Values $ (292,600) 180,000 (118,000) 154,000 160,000 256,000 386,000 106,000 (520,000) (300,000) (11,400) Webstat Book Values $ (140,000) 86,000 (168,000) 62,000 154,000 196,000 212,000 84,000 (372,000) (80,000) (34,000) 62,000 182,000 204,000 224,000 84,000 (340,000) Problem 2-15 (LO 2-5, 2-9, 2-10) On its acquisition date consolidated balance sheet, what amount should TruData report as goodwill