Company ABC acquires company XYZ on 12/31/06 in a share-for-share transaction worth $17 million. On 12/31/06, XYZ financial statements reported the following: Total Assets Total Liabilities Net Income for fiscal 2006 $11,600,000 $7,600,000 $1,300,000 At the time of acquisition, the fair value of XYZ's PPE was $2.8 million more than its book value. The company also had unrecorded patents worth $5 million to be amortized over 10 years. If ABC uses purchase accounting to record the acquisition, the amount of goodwill that will appear on its balance sheet as of the date of acquisition will be: O A. $10,200,000 O B. $8,000,000 OC. $5,200,000 OD. $13,000,000