On January 1, 2017, Johnson Company acquired Glenn Enterprises for $10 million in cash. As part of the acquisition, Johnson obtained tangible assets with a book value of $2 million and an estimated market value of $6 million. In addition, Johnson identified market values of Glenn's identifiable intangible assets to which Johnson would have a legal right as $3 million. Johnson also assumed Glenn's liabilities, which had a market value of $2 million. How much goodwill does Johnson record as a result of the transaction? O A so million O B. $1 million c$2 million D. $3 million E. $6 million ()