Carla Vista Company's balance sheet at December 31, 2026 reports assets of $994000 and liabilities of $778000. All of Carla Vista's assets book values approximate their fair value, except for land, which has a fair value that is $59000 greater than its book value. In addition, notes payable has a fair value that exceeds its book value by $52000. On December 31, 2026, Sunland Corporation paid $332000 to acquire Carla Vista. What amount of goodwill should Sunland record as a result of this purchase? O $57000 O $5000 O $109000 O $116000