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ABC Corp is acquiring DEF Corp. The Fair Value of DEF's assets is 1,239,000. ABC is granting DEF's owners 1,300,000 in common stock with a

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ABC Corp is acquiring DEF Corp. The Fair Value of DEF's assets is 1,239,000. ABC is granting DEF's owners 1,300,000 in common stock with a contingent liability of 15,000 in exchange for DEF's assets. Goodwill is equal to O $91,000 $76,000 O $60.000 O $1.290,000

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