On January 4, 2019, Noel Corp purchased 25% of the voting common stock of Jasper Co., paying $2,500,000 Noel decided to use the equity method to account for this investment. At the time of the investment, Jasper's total stockholders' equity was $8,000,000 Noel gathered the following information about Jasper's assets and liabilities: Buildings (10-year life) Equipment (5-year life) Franchises (8-year life) Book Value Fair Value $ 400,000 $ 500.000 1,000,000 1,300,000 $ 0 $ 400.000 For all other assets and liabilities, book value and fair value were equal. Any excess of cost over fair value was attributed to goodwill, which has not been impaired A What is the amount of goodwill associated with the investment? B. For 2019, what is the total amount of excess amortization for Noel's 25% investment in Jasper? B