Goodwillthis is the $3$rd time asking this question, please get it right

Maple Company is considering purchasing EKC Company. EKC's balance sheet at December $31,2019,$ is as follows:

Cash $$52,000$ Current liabilities $$59,000$

Accounts receivable $78,000$ Bonds payable $216,000$

Inventory $110,000$ Common stock $275,000$

Property, plant, and equipment $($net$)650,000$ Retained earnings $340,000$

$$890,000$ $$890,000$

At December $31,2019,$ Maple discovered the following about EKC:

No allowance for uncollectible accounts has been established. An allowance of $$5,600$ is considered appropriate.

The LIFO inventory method has been used. The FIFO inventory method would be used if EKC were purchased by Maple. The FIFO inventory valuation of the December $31,2019,$ ending inventory would be $$172,000.$

The fair value of the property, plant, and equipment $($net$)$ is $$760,000.$

The company has an unrecorded patent that is worth $$100,000.$

The book values of the current liabilities and bonds payable are the same as their market values.

Required:

$1.$ Compute the value of the goodwill if Maple pays $$1,356,400$ for EKC.

$ fill in the blank $1$

$2.$ Next Level Why would the book value of a company's identifiable net assets differ from its market value?