Crane is having liquidity issues and must sell its business. The company's total assets have a fair value of $964000 and liabilities of $284000. Crane's book value of the assets is $1270000. If Blossom, Inc. purchases the company for $709000, how much if any, will Blossom record as goodwill?

a) $709000 b) $-0- c) $284000 d) $29000