Ivanhoe Company's 12/31/21 balance sheet reports assets of $12100000 and liabilities of $5020000. All of Ivanhoe's assets' book values approximate their fair value, except for land, which has a fair value that is $820000 greater than its book value. On 12/31/21, Egbert Corporation paid $12254000 to acquire Ivanhoe. What amount of goodwill should Egbert record as a result of this purchase?

$0

$5174000

$154000

$4354000