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 $1236000. What value is allocated to goodwill if Carla Vista purchases Wildhorse for $3025000 ? $1398300$710300nil,thereisnogoodwill$1117000