Beauty Inc. paid $1,550,000 for all the net assets of Beast Ltd. At acquisition, the carrying value of the net assets of Beast was $1,300,000. The fair values of all the assets and liabilities were equal to the carrying value with the exception of the following: Accounts receivable Inventory Patent {:[" Carrying value "," Fair value "],[$45","000,$40","000],[175","000,235","000],[200","000,300","000]:} On the date of acquisition, which of the following amounts represents the amount of goodwill that Beast would record. as a result of this acquisition? $405,000 $45,000 $95,000 $415,000