Ivanhoe Company purchases Oriole Company for $4500000 cash on January 1,2026 . The book value of Oriole Company's net assets reported on its December 31,2025 financial statement was $3100000. Analysis indicated that the fair value of Oriole's tangible assets exceeded the book value by $500000, and the fair value of identifable intangible assets exceeded the book value by $270000. What is the fair value of the net assets used to calculate goodwill? $3100000.$3600000$3870000$230000