Floyd Company purchases Haeger Company for $2,400,000 cash on January 1, 2020. The book value of Haeger Companys net assets, as reflected on its December 31, 2019 balance sheet is $1,860,000. An analysis by Floyd on December 31, 2019 indicates that the fair value of Haegers tangible assets exceeded the book value by $180,000, and the fair value of identifiable intangible assets exceeded book value by $135,000. How much goodwill should be recognized by Floyd Company when recording the purchase of Haeger Company? Select one: a. $ -0- b. $225,000 c. $360,000 d. $540,000