On January 1, 2018, the investor company issued 18,000 new shares of the investor company's common stock in exchange for all of the individually identifiable assets and liabilities of the investee company, in a transaction that qualifies as a business combination. On the acquisition date, the investor company's common stock had a traded market value of $42 per share, and the investee company's common stock had a traded market value of $19 per share. The investee company’s net book value was $408,000. In its analysis of the investee company, the investor company determined that the fair value of all identifiable assets less the fair value of all liabilities was $744,000.

Provide the Investor Company's balance (i.e., on the investor's books, before consolidation) for "Goodwill" immediately following the acquisition of the investee's net assets:

A.$12,000

B.$348,000

C.$0

D.$156,000