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:

	Book Value	Fair Value
Current Assets (net)	340,000	520,000
Property, plant, % equip. (net)	1,520,000	2,220,000
Liabilities	400,000	760,000

Juliana would record goodwill of:

A. 2,400,000

B. 1,920,000

C. 360,000

D. 6,240,000