c$.$ This part of the exercise is independent of parts $($a$)$ and $($b$).$ Assume that the purchase price is $$2,280,000$ and that fair value of the net identifiable tangible assets is $$1,110,000.$ You also conclude that the purchase included a Customer List that you value at $$384,000$ and a Patent valued at $$1,140,000.$ How much Goodwill will you record in this acquisition?

The amount of Goodwill recorded is

$*$answer is NOT $354,000$