Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $4,500,000 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)	$230,000	$540,000
Property, plant, & equip. (net)	1,650,000	2,080,000
Liabilities	490,000	660,000

Juliana would record goodwill of:

	$ 2,540,000.
	$ 3,120,000.
	$ 170,000.
	$ 7,800,000.