On December 31, 2022, Hirola paid $49,710,000 to purchase Ponchard. On that day, Ponchard reported total assets of $59,652,000, which was $5,965,000 below their market value. They also reported total liabilities with a fair value of $12,428,000. Based on this information, how much, if any, goodwill will Hirola record as a result of the purchase?

$2,486,000

$3,479,000

$0

$8,451,000