Alex Co. purchased the net assets of Kamal, Inc. for $6,000,000 in cash directly from Kamal, Inc. Kamal, Inc. had total assets with a BV of $3,000,000 and a FMV of $4,000,000, and total liabilities with both a BV and FMV of $1,000,000. The amount of goodwill Alex Co. will recognize upon booking this transaction will be

a)

$3,000,000

b)

$2,000,000

c)

$1,000,000

d)

$0