Prancer, Inc. acquired 100% of the voting common stock of Vixen Co. on January 1, 2020. A summary of book values and fair values of Vixen's accounts on that date (prior to creating the combination) are as follows, along with book values of Prancer's accounts: Prancer Vixen Vixen Book Value Book Value Fair Value Current assets $400,000 $240,000 $280,000 Long-term assets 880,000 550,000 600,000 Liabilities 650,000 430,000 420,000 Retained earnings, 1/1/201 250,000 240,000 Common stock 360,000 80,000 Additional paid-in capital 20,000 40,000 Assume that Prancer issued 12,000 shares of common stock, with a $5 par value and a $47 fair value, to obtain all of Vixen's outstanding stock. In this acquisition transaction, how much goodwill should be recognized? Select one: Oa. $64,000 Ob. $104.000 c. $144,000 Od. SO