American Automotive, a national chain of automotive repair shops, acquired all of the outstanding common stock of Southern Parts for $598,000 in cash. The book values and the market values of Southern Parts' assets and liabilities were as follows: Book Value Fair Value Current Assets $424,000 $400,000 Property, plant, and equipment $244,000 $356,000 Other assets $148,000 $160,000 Current liabilities $116,000 $114,000 Long-term liabilities $198.000 $208,000 Calculate the amount of Goodwill that will be added to American Automotive's Balance Sheet. $4.000 O $96.000 O $92.000 O $18.000 O $0 - No goodwill recognized on the Southern Parts transaction