Current Attempt in Progress Sandhill Company's 12/31/21 balance sheet reports assets of $6960000 and liabilities of $2760000. All of Sandhill's assets' book values approximate their fair value, except for land, which has a fair value that is $416000 greater than its book value. On 12/31/21, Wildhorse Corporation paid $7096000 to acquire Sandhill. What amount of goodwill should Wildhorse record as a result of this purchase? $0 $2480000 $2896000 $136000