Dunkin is having liquidity issues and must sell its business. The company's total assets have a fair value of $900,000 and liabilities of $300,000. Dunkin's book value of the assets is $1,300,000. If Crispy, Inc. purchases the company for $700,000, how much if any, will Crispy record as goodwill? 0 $300,000 $100,000 $700,000