I would all of the outstanding stock of Sun by issuing 100,000 shares of its $1 par value stock. The shares have a vahe of 80 per share. PAR also paid $25,000 in direct acquisition costs. Prior to the transaction, the companies w the ang balance sheets PAR SUB Canh Acents cevable $150,000 500,000 900,000 1,850,000 $3,400,000 $50,000 360,000 600,000 900,000 $1,900,000 Paperblant and equipment (net) Totalasses Labies and Stockholders Equity.. Current liabilities Bonds payable Commen stock (31 par Paldin capital in excess of par Retained earnings Total abilities and equity $300,000 1,000,000 300,000 800,000 1,000,000 $3,400,000 $100,000 600,000 100,000 900,000 200,000 $1,900,000 The fair values of SUB's inventory and plant, property, and equipment are $800,000 and $1,200,000, respectively, What is the amount of goodwill that will be included in the consolidated balance sheet immediately following the acquisition? Select one: a $600,000 $240,000 $100,000 $300.000