c. This part of the exercise is independent of parts (a) and (b). Assume that the purchase price is $3,040,000 and that fair value of the net identifiable tangible assets is $1,480,000. You also conclude that the purchase included a Customer List that you value at $512,000 and a Patent valued at $1,520,000. How much Goodwill will you record in this acquisition? The amount of Goodwill recorded is: $ 472,000 x