On July $1,$ TruData Company issues $10,000$ shares of its common stock with a $$5$ par value and a $$50$ fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts.

On its acquisition$-$date consolidated balance sheet, what amount should TruData report as goodwill?

a$.$ $$0.$

b$.$ $$62,000.$

c$.$ $$366,000.$

d$.$ $$206,000.$