Juliana Corporation purchased all of the outstanding stock of Caldwell Inc., paying $4,100,000 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 420,000 1,570,000 360,000 $ Fair Value 530,000 2,230,000 760,000 Juliana would record goodwill of: Multiple Choice $2,100,000. $400,000. $6,590,000. $2,560,000.