Romer Company purchases Daley Inc for $960,000 cash on January 1, of Year 20x7. The book value of Daley Company's net assets, as reflected on its December31, ofYear20x6 statement of financial position is $740,00O. An analysis by Rommer on December31, 20x6 indicates that the fair value of Daley's tangible assets exceeded the book value by $T0,CC0, and the fair value of identifiable intangible assets exceeded book value by $35,Cca How much goodwill should be recognized by Rommer Company when recording the purthase of Daley Inc? 33. A 115,000 B 150,000 ? 220,000 D. TD,000