c. 275,000 d. 137,500

A company has the following expenditures during the year. Advertising Employee training Customer outreach and consultation $1,100,000 137,500 962,500 The company believes that these efforts have increased the fair value of the entire company by $275,000. How much goodwill can the company recognize at the end of the year associated with these expenditures? Multiple Choice $2,200,000 $0