Crane Company's 12/31/21 balance sheet reports assets of $6990000 and liabilities of $2790000. All of Cranes assets' book values approximate their fair value, except for land, which has a fair value that is $419000 greater than its book value. On 12/31/21, Cullumber Corporation paid $7129000 to acquire Crane. What amount of goodwill should Cullumber record as a result of this purchase? $2510000 $2929000 $0 $139000