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: Cash and receivables Inventory Equipment Liabilities Net assets Common stock Retained earnings, 1/1 Benny Book Value $ 170,000 O $104,000. $316,000. $66,000. Vicker Book Value $ 70,000 380,000 250,000 230,000 170,000 210,000 880,000 550,000 600,000 (650,000) (430,000) (420,000) 630,000 360,000 460,000 120,000 Vicker Fair Value $70,000 240,000 Assume that Benny agreed to pay a total of $564,000 to obtain all of Vicker's outstanding stock. Vicker dissolved after the acquisition. In this acquisition transaction, how much goodwill should be recognized?

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 $564,000 to obtain all of Vicker's outstanding stock. Vicker dissolved after the acquisition. In this acquisition transaction, how much goodwill should be recognized? $104,000. $316,000. $66,000