On January 1,20X8. Alice Corporation acquired 80 percent of Talbot Corporation's $10 par common stock for $3,200,000. On this date, the fair value of the noncontrolling interest was $800,000, and the carrying amount of Talbot's net assets was $3,400,000. The fair values of Talbot's identifable assets and liabilities were the same as their carrying amounts except for plant assets (net) with a remaining Ge of 20 years, which were $280,000 in excess of the carrying amount. For the year ended December 31 . 208, Talbot had net income of $400,000 and paid cash dividends totaling $50,000. In the January 1, 20x8, consolidated balance sheet, the amount of goodwill reported should be $300,000 $310,000 $320000 $340000