Amie, Inc., has 129,000 shares of $1 par value stock outstanding. Prairie Corporation acquired 38,700 of Amies shares on January 1, 2012, for $77,400 when Amies net assets had a total fair value of $292,850. On July 1, 2015, Prairie bought an additional 77,400 shares of Amie from a single stockholder for $4 per share. Although Amies shares were selling in the $3 range around July 1, 2015, Prairie forecasted that obtaining control of Amie would produce significant revenue synergies to justify the premium price paid. If Amies net identifiable assets had a fair value of $400,650 at July 1, 2015, how much goodwill should Prairie report in its postcombination consolidated balance sheet?

$0 $38,700. $115,350. $63,750.