A company paid $5 million to purchase another company whose statement of financial position showed total net assets of $4.5 million. If the purchasing company records $250,000 in goodwill related to the sale, then which of the following statements is accurate? Select answer from the options below The purchasing company must have recorded a gain on the sale. The fair value of the purchased company's net assets must have been less than the carrying amount. The purchased company must have capitalized a portion of its goodwill before agreeing to the sale. The fair value of the purchased company's identifiable net assets must have exceeded the carrying amount