Blue Sky Companys 12/31/10 balance sheet reports assets of $5,000,000 and liabilities of $2,000,000. All of Blue Skys assets book values approximate their fair value, except for land, which has a fair value that is $300,000 greater than its book value. On 12/31/10, Horace Wimp Corporation paid $5,100,000 to acquire Blue Sky. What amount of goodwill should Horace Wimp record as a result of this purchase? a. $ -0- b. $100,000 c. $1,800,000 d. $2,100,000