Carla Vista Company's 12/31/21 balance sheet reports assets of $6950000 and liabilities of $2750000. All of Carla Vista's assets book values approximate their fair value, except for land, which has a fair value that is $415000 greater than its book value. On 12/31/21, Sandhill Corporation paid $7085000 to acquire Carla Vista, What amount of goodwill should Sandhill record as a result of this purchase? O $2885000 O $0 O $135000 O $2470000 A loss contingency can be accrued when O it is certain that funds are available to settle the disputed amount O it is probable that an asset has been impaired or a liability incurred even though the amount of the loss cannot be reasonably estimated. O the amount of the loss can be reasonably estimated and it is probable that an asset has been impaired or a liability has been incurred. O an asset may have been impaired