Amie, Inc., has 135,000 shares of $3 par value stock outstanding. Prairie Corporation acquired 40,500 of Amies shares on January 1, 2015, for $243,000 when Amies net assets had a total fair value of $667,650. On July 1, 2018, Prairie bought an additional 81,000 shares of Amie from a single stockholder for $8 per share. Although Amies shares were selling in the $7 range around July 1, 2018, Prairie forecasted that obtaining control of Amie would produce significant revenue synergies to justify the premium price paid. If Amies identifiable net assets had a fair value of $950,250 at July 1, 2018, how much goodwill should Prairie report in its postcombination consolidated balance sheet?

• $75,750.

• $94,500.

• $0

• $129,750.