A the beginning of the year, Younger Company purchased all 300,000 shares of Senior Incorporated for $40 per share. Just before the acquisition date, Senior's balance sheet reported net assets of $8 million. Younger determined the fair value of Senior's property and equipment was $2 million higher than reported by Senior. What amount of goodwill should Younger report as a result of its acquisition of Senior Incorporated? None $4,000,000 $2,000,000