Dicey Company's 12/31/20 balance sheet reports assets of $21,000,000 and liabilities of $15,000,000. All of Dicey's assets' book values approximate their fair value, except for land, which has a fair value that is $800,000 greater than its book value. On 12/31/20, Egbert Corporation paid $12,000,000 to acquire Dicey. What amount of goodwill should Egbert record as a result of this purchase? Atte 1H $6,800,000 $5,200,000 O $4,400,000