Carla Vista Manufacturing Corp. decided to expand further by purchasing the net assets of Wildhorse Manufacturing Corp. Wildhorse's statement of financial position at December 31,2023 includes the following information: An appraisal indicates that the fair value of the inventory is $324000 and the fair value of the plant assets is $1235000. What value is allocated to goodwill if Carla Vista purchases Wildhorse for $3036000 ? $1111000$703200$1435200 nil, there is no goodwill