On January 1,201, Cyber Corporation acquired 100% of the outstanding common stock of Kapli, Inc. for $1,000,000. On the date of acquisition, the fair value of Kapli's net identifiable assets is $960,000. The book value of Kapli's net assets is $900,000. In Cyber's 20X1 financial statements, Cyber should recognize A gain from bargain purchase An extraordinary gain Goodwill of $100,000 on the balance sheet Goodwill of $40,000 on the balance sheet On September 1, 20X1, Cyber Company issued common stock in exchange for 80% of Kapli, Inc.'s outstanding commons stock. In consolidated financial statements prepared on December 31,20X1, how much of Kapli's 201 net income should be reported as attributable to Cyber