Ivanhoe Company's 12/31/21 balance sheet reports assets of $7020000 and liabilities of $2820000. All of Ivanhoe's assets' book values approximate their fair value, except for land which has a fair value that is $422000 greater than its book value. On 12/31/21, Oriole Corporation paid $7151000 to acquire Ivanhbe. What amount of goodwill should Oriole record as a result of this purchase? $2951000 $2529000 O $0 O $131000