Crane Corporation acquired Dancer$-$Prancer Games on January $1,2024$ for $$207650000,$ and

recorded goodwill of $$168940000$ as a result of that purchase. At December $31,2025,$ when the

Dancer$-$Prancer division had a fair value of $$201780000,$ it's identifiable net assets had a carrying

value of $$190100000.$ What amount of goodwill will Crane report on its December $31,2025$

balance sheet?

$$11680000$

$$157260000$

$$168940000$

$$163070000$