On January 1, 20x1, Neal Co. issued 100,000 shares of its $10 par value common stock in exchange for all of Frey, Inc.'s outstanding stock. The fair value of Neal's common stock on that date was $19 per share. The book value of subsidiary's net assets was $1,625,000 as of the time of business combination. Two identifiable assets and and one liability of Frey were found to have different values from their market values on January 1, 20x1. Patent (5 years remaining life): Equipment (15 years remaining life): Long-term Liabilities (3 years to mature): Over-valued by $30,000 Under-valued by $135,000. Over-valued by $12,000. What is the amount of goodwill resulting from the business combination? Select one: a. $98,000. b. $158,000. c. $182,000. d. $122,000