D Question 2 1 pts Large Company purchased Small Company for $180,000 cash. At the time of the purchase, Small Company had assets with a fair value of $100,000. Small Company also had liabilities with a fair value of $140,000; Large Company assumed responsibility for the liabilities of Small Company on the date of the purchase. Note that the fair value of Small Company's reported liabilities exceeded the fair value of the company's reported assets. How much GOODWILL should be recorded by Large Company in connection with this acquisition of Small Company for $180,000 cash? $220,000 $180,000 $40,000 $0 $140,000 $80,000