Asset acquisition (fair value is different from book value) The following financial statement information is for an investor company and an investee company on January 1, 2013. On January 1, 2013, the investor company's common stock had a traded market value of $52.5 per share, and the investee company's common stock had a traded market value of $19 per share. Book Values Fair Values Investor Investee Investor Investee Receivables & inventories $300,000 $150,000 $270,000 $135,000 Land 600,000 300,000 900,000 450,000 Property & equipment 675,000 300,000 750,000 390,000 Trademarks & patents 450,000 240,000 Total assets $1,575,000 $750,000 $2,370,000 $1,215,000 Liabilities $450,000 $240,000 $540,000 $285,000 Common stock ($1 par) 90,000 50,000 Additional paid-in capital 810,000 430,000 Retained earnings 225,000 30,000 Total liabilities & equity $1,575,000 $750,000 Net assets $1,125,000 $510,000 $1,830,000 $930,000 Assume that the investor company issued 18,000 new shares of the investor company's common stock in exchange for all of the individually identifiable assets and liabilities of the investee company, in a transaction that qualifies as a business combination. The financial information presented, above, was prepared immediately before this transaction. Provide the Investor Company's balance (i.e., on the investor's books, before consolidation) for "Goodwill immediately following the acquisition of the investee's net assets: $0 $435,000 $195,000 $15,000