ABC Inc. has $3.8 million in net working capital, no long-term debt, and fixed assets with a book value of $32.4 million and a market value of $36.1 million. XYZ CO. is buying ABC Inc. for $42.5 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that XYZ Co. will record on the balance sheet as a result of this acquisition? $6.4 million $2.6 million $0 O $6.3 million O $1.5 million