Benny Inc. acquired 100% of the voting common stock of Vicker Inc. on January 1 , 2022. The book value and fair value of Vicker's accounts on that date (prior to creating the combination) are as follows, along with the book value of Benny's accounts: Assume that Benny agreed to pay a total of $578,000 to obtain all of Vicker's outstanding stock. Vicker dissolved after the acquisition. In this acquisition transaction, how much goodwill should be recognized? $118,000. $218,000 $52,000. $302,000