Company A decided to expand further by purchasing Company 8 Company. The balance sheet of Company 8 Company as of December 31 , 2020 was as follows: An appraisal, agreed to by the parties, indicated that the fair market value of the inventory was $350,000, the fair market value of the property, plant and equipment was $1,225,000, and the fair market value of the patent was $35,000. Book values were equal to fair values for all other assets and liabilities Additionally, it was agroed that the fair value of Company B's Customer List was $18,000. Company B had never recognized any value for this intemally generated list. The agreed purchase price was $1,420,000, and this amount was paid in cash to the previous owners of Company B Company. How much goodwill should Company A recognize from this acquisition? $127,000$145,000$163,000$363,000