A company has the following expenditures during the year.

Advertising	$	100,000
Employee training		80,000
Customer outreach and consultation		50,000

The company believes that these efforts have increased the fair value of the entire company by $325,000. How much goodwill can the company recognize at the end of the year associated with these expenditures?

		$230,000.
		$80,000.
		$0.
		$325,000.