On January 1, Coldwater Company has a net book value of $2,174,000 as follows: 2,000 shares of preferred stock; par value $100 per share; cumulative, nonparticipating, nonvoting; call value $108 per share .............................................................. $ 200,000 34,500 shares of common stock; par value $40 per share .......... 1,380,000 Retained earnings........................................................................ 594,000 Total.............................................................................................$ 2,174,000 Westmont Company acquires all outstanding preferred shares for $214,000 and 60 percent of the common stock for $1,253,280. The acquisition-date fair value of the noncontrolling interest in Coldwaters common stock was $835,520. Westmont believed that one of Coldwaters buildings, with a 12-year remaining life, was undervalued by $63,600 on the companys financial records. What amount of consolidated goodwill would be recognized from this acquisition? a. $61,600. b. $65,200. c. $60,400. d. $59,200.