INTC Corp. purchased all of the issued and outstanding stock of NDV Inc. for $960,000. On the date of the transaction NDV's assets and liabilities had book values of $900,000 and $280,000, respectively. The fair values of NDV's assets and liabilities were $940,000 and $240,000, respectively. As a result of the transaction how much goodwill should be recorded? $80,000 $340,000 None of these answers $260,000