Dotel Company's 12/31/15 balance sheet reports assets of $6,000,000 and liabilities of $2,500,000. All of Dotel's assets' book values approximate their fair value, except for land, which has a fair value that is $400,000 greater than its book value. On 12/31/15, Egbert Corporation paid $6,100,000 to acquire Dotel. What amount of goodwill should Egbert record as a result of this purchase?

$-0-

$100,000

$2,200,000

$2,600,000