On January 1 , Coldwater Company has a net book value of $1,639,000 as follows: Westmont Company acquires all outstanding preferred shares for $252,600 and 60 percent of the common stock for $898,080. The acquisition-date fair value of the noncontrolling interest in Coldwater's common stock was $598,720. Westmont believed that one of Coldwater's buildings, with a 12-year remaining life, was undervalued by $60,600 on the company's financial records. What amount of consolidated goodwill would be recognized from this acquisition? What amount of consolidated goodwill would be recognized from this acquisition? Multiple Choice $49,800. $46,200. $43,800. $45,000