On July 1, TruData Company issues 10,200 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. Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables Inventory Patented technology (net) Land Buildings and equipment (net) Liabilities Commo: stock Additional paid-in capital TruData Webstat Webstat Book Values Book Values Fair Values $ (309,200) $ (162,000) 196,000 94,000 (122,000) (154,000) 162,000 62,000 $ 62,000 164,000 162,000 180,000 224,000 190,000 204,000 398,000 208,000 236,000 88,000 90,000 90,000 (500,000) (376,000) (354,000) (292,000) (78,000) (8,800) (36,000) On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill? Multiple Choice $0. $92,000. $343,000. $174,000