Amie, Inc., has 171,000 shares of $2 par value stock outstanding. Prairie Corporation acquired 51,300 of Amies shares on January 1, 2018, for $205,200 when Amies net assets had a total fair value of $656,350. On July 1, 2021, Prairie bought an additional 102,600 shares of Amie from a single stockholder for $6 per share. Although Amies shares were selling in the $5 range around July 1, 2021, 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 $893,350 at July 1, 2021, how much goodwill should Prairie report in its postcombination consolidated balance sheet?

$132,650.

$64,250.

$85,500.

$0