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On July 1, TruData Company issues 10,200 shares of its common stock with a $5 par value and a $50 fair value in exchange for all of Webstat Companys outstanding voting shares. Webstats precombination book and fair values are shown below along with book values for TruDatas accounts.

	TruData			Webstat			Webstat
	Book Values			Book Values			Fair Values
Revenues (1/1 to 7/1)	$	(309,200	)	$	(162,000	)
Expenses (1/1 to 7/1)		196,000			94,000
Retained earnings, 1/1		(122,000	)		(154,000	)
Cash and receivables		162,000			62,000		$	62,000
Inventory		164,000			162,000			180,000
Patented technology (net)		224,000			190,000			204,000
Land		398,000			208,000			236,000
Buildings and equipment (net)		88,000			90,000			90,000
Liabilities		(500,000	)		(376,000	)		(354,000	)
Common stock		(292,000	)		(78,000	)
Additional paid-in capital		(8,800	)		(36,000	)

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

Multiple Choice

• $0.

• $92,000.

• $343,000.

• $174,000.