A company is emerging from bankruptcy as a reorganized entity. On that day, the company has one asset--a building--with a cost of $2.2 million, a net book value of $3 million and a fair value of $3.6 million.The company as a whole has a reorganization value of $4 million. If fresh start accounting is applied, what amount should be reported as Goodwill? Multiple choice question. zero $1.0 million $400,000 $1.8 million