On July $1,$ TruData Company issues $9,800$ 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 along with book values for TruData$$s accounts as follows:

Items TruData Book Values Webstat Book Values Webstat Fair Values

Revenues $(1/1$ to $7/1)$ $ $(324,000)$ $ $(120,000)0$

Expenses $(1/1$ to $7/1)182,00094,0000$

Retained earnings, $1/1(116,000)(166,000)0$

Cash and receivables $162,00054,000$ $ $54,000$

Inventory $160,000148,000170,000$

Patented technology $($net$)226,000190,000204,000$

Land $406,000200,000238,000$

Buildings and equipment $($net$)120,00088,00088,000$

Liabilities $(516,000)(378,000)(350,000)$

Common stock $(292,000)(76,000)0$

Additional paid$-$in capital $(8,000)(34,000)0$

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

Multiple Choice

$$0$

$$341,000$

$$86,000$

$$188,000$