Pinnacle Inc. acquired 100% of the voting common stock of Strata Inc. on January 1, 2022. The book value and fair value of Strata's accounts on that date are following. Credit balances are indicated by parentheses. Strata remains as a separate legal entity. Pinnacle used the equity method to account for the investment. Assume that Pinnacle issued 40,000 shares of common stock with a $1 par value and a $10 fair value for all of the outstanding stock of Strata. On its acquisition date consolidated balance sheet, what amount should be reported as goodwill? 250,000170,000282,000240,000