On January $1,2023,$ Sandhill Corporation acquired Blossom Media for a cash payment of $$872800.$ At the time of purchase, the fair value of Blossom's assets is $$893700,$ and the fair value of the liabilities is $$468600.$ At December $31,2023$ Sandhill's asset carrying value $($including goodwill$)$ is $$3618200$ and the fair value is $$3554400.$ What value was assigned to goodwill as a result of the Blossom Media purchase? Sandhill Inc. uses ASPE.

$$63800$

$$425100$

$$447700$

$$20900$ of negative goodwill