Rollins Corporation acquired 75% of the outstanding stock of Schauer Corporation. The purchase price of the acquisition was $3,960,000. The book value of Schauer's net assets was $4,640,000. Schauer had assets whose fair values were greater than their carrying value by the following amounts: Land $120,000, Buildings $280,000. How much goodwill is implied in Rollins' acquisition of Schauer? O $180,000 $300,000 O $480,000 O $80,000