Crane Companys 12/31/18 balance sheet reports assets of $12550000 and liabilities of $5110000. All of Cranes assets book values approximate their fair value, except for land, which has a fair value that is $910000 greater than its book value. On 12/31/18, Egbert Corporation paid $12713000 to acquire Crane. What amount of goodwill should Egbert record as a result of this purchase? $0 $163000 $5273000 $4363000