Ruestion 39 2 pts ABC Corp is acquiring DEF Corp. The Fair Value of DEF's assets is 1,239,000. ABC is granting DEF's owners 1,300,000 in common stock with a contingent liability of 15,000 in exchange for DEF's assets. Goodwill is equal to O $60,000 0 $76,000 O $1,290,000 O $91,000