Carla Vista Company purchases Sandhill Company for $4750000 cash on January 1, 2026. The book value of Sandhill Company's net assets reported on its December 31, 2025 financial statement was $3350000. Analysis indicated that the fair value of Sandhill's tangible assets exceeded the book value by $550000, and the fair value of identifiable intangible assets exceeded the book value by $295000. What is the fair value of the net assets used to calculate goodwill? $3359000$255000$4195000$3900000 eTextbook and Media