In January 2019, Roosevelt Corporation acquired Stanford Company in a business acquisition. By early April 2019 (almost 3 months from the date of acquisition), the following issues came to light:

1. As part of the acquisition, a piece of property planned for commercial real estate development was valued at $5,000,000. Two months after the acquisition date, it was determined that oil existed under the property. The property value is now estimated to be $10,000,000.

In determining the goodwill from the acquisition, Roosevelt had used

a $5,000,000 value for the land

Should Roosevelt leave these numbers unchanged, or should it re-examine these valuations in light of subsequent events?