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 tvanhoe. What amount of goodwill should Egbert record as a result of this purchase? O $5174000 $0 O $154000 O $4354000