In 2019, A Company purchased B Company for $790,000 cash. At the time of purchase, B Company had total assets with a book value of $675,000 and total liabilities with a book value of $530,000. The fair value of these assets is $920,000, and the fair value of these liabilities is $530,000. The 2019 balance sheet for A Company should show goodwill of Select one: Oa. $645,000 O b. $400,000 Oc. $390,000 Od. $260,000