Cullumber Company purchases Miles Company for $4250000 cash on January 1, 2018. The book value of Miles Company's net assets reported on its December 31, 2017 financial statement was $3650000. An analysis indicated that the fair value of Miles's tangible assets exceeded the book value by $610000, and the fair value of identifiable intangible assets exceeded book value by $325000. What amount of gain or goodwill is recognized by Cullumber? $935000 gain O $610000 goodwill O $335000 gain. O $335000 goodwill