On January 1, Coldwater Company has a net book value of $1, 683,000 as follows: Westmont Company acquires all outstanding preferred shares for $112, 400 and 60 percent of the common stock for $1,009, 560. The acquisition-date fair value of the noncontrolling interest in Coldwater's common stock was $673, 040. Westmont believed that one of Coldwater's buildings, with a 12-year remaining life, was undervalued by $63,000 on the company's financial records. What amount of consolidated goodwill would be recognized from this acquisition? $49,000. $43,000. $45, 400. $44, 200