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Cullumber is having liquidity issues and must sell its business. The company's total assets have a fair value of $ 8 1 9 0 0

Cullumber is having liquidity issues and must sell its business. The company's total assets have a fair value of $819000 and liabilities of $315000. Cullumber's book value of the assets is $1310000. If Crane, Inc. purchases the company for $709000, how much if any, will Crane record as goodwill? 

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