Practicum Co. paid $1.2 million for an 80% interest in the common stock of Sarong Co. Practicum had no previous equity interest in Sarong. On the acquisition date, Sarong's identifiable net assets had a $1.3 million carrying amount, and their fair value equaled $1.4 million. The fair value of the noncontrolling interest (NCI) equals 20% of the implied fair value of the acquiree. Practicum should record goodwill of

		$100,000
		$160,000
		$(200,000)
		$(100,000)