Blossom Company's balance sheet at December 31,2026 reports assets of $1054000 and liabilities of $752000. All of Blossom's assets' book values approximate their fair value, except for land, which has a fair value that is $57000 greater than its book value. In addition, notes payable has a fair value that exceeds its book value by $51000. On December 31,2026 . Wildhorse Corporation paid $424000 to acquire Blossom. What amount of goodwill should Wildhorse record as a result of this purchase? \begin{tabular}{|l} $122000 \\ $14000 \\ $116000 \\ $65000 \\ \hline \end{tabular}