On January 1 20X9, Ryan Corporation acquired 80% of Jack Corporation's $10 par common stock for $956,000. On this date, the fair value of the noncontrolling interest was $239,000, and the carrying value of Jack's net assets was $1,000,000. The fair values of Jack's identifiable assets and liabilities were the same as their carrying values except for equipment (net) with a remaining life of 20 years, which were $100,000 in excess of their carrying value. For the year ended December 31, 20X9, Jack had net income of $190,000 and paid cash dividends of $125,000. In the January 1, 20x9 consolidated balance sheet, the amount of goodwill reported should be: 1.$195,000 2. $44,000 3.$0 4. $95,000