Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $3,900,000 cash. Juliana assumed all of the liabilities of Caldwell. Book values and fair values of acquired assets and liabilities were: Current assets (net) Property, plant, & equip. (net) Liabilities Book Value $ 280,000 1,580,000 350,000 Fair Value $ 480,000 2,100,000 790,000 Juliana would record goodwill of: Multiple Choice $ 6,520,000. O $2,110,000 $ 440,000. $ 2,480,000