Company A decided to expand further by purchasing Company B Company. The balance sheet of Company B 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 assers and liabilities Additionally, it was agreed that the fair value of Company B's Customer List was $18,000. Company B had never recognized any value for this internally generated list. The agreed purchase price was $1,420,000, and this arnount was paid in cash to the previous owners of Company B Company. How much goodwill should Company A recognize from this acquisition? $145,000 $363,000 $163,000