Blue Sky Companys 12/31/15 balance sheet reports assets of $6,000,000 and liabilities of $2,400,000. All of Blue Skys assets book values approximate their fair value, except for land, which has a fair value that is $360,000 greater than its book value. On 12/31/15, Horace Wimp Corporation paid $6,120,000 to acquire Blue Sky. What amount of goodwill should Horace Wimp record as a result of this purchase? Select one: a. $ -0- b. $120,000 c. $2,160,000 d. $2,520,000