Sheridan Company acquired Ranger Company for $44016000 cash on August 1,2026 . The fair value of Ranger Company's identifiable tangible and intangible net assets was $42336000. Sheridan will amortize any goodwill over the maximum number of years allowed. What is the annual amortization of goodwill for this acquisition? $70000$35000$0$84000 Oriole Corp. incurred $750000 of research and development costs to develop a product for which a patent was granted on January 2 . 2023. Legal fees and other costs associated with the registration of the patent totaled $151000. On March 31, 2026, Oriole paid $305000 for legal fees in a successful defense of the patent. The total amount capitalized for the patent through March 31,2026 should be $901000,$456000.$1055000.$1206000. Carla Vista Co. bought a patent from Sandhill Corp. on January 1,2026 , for $885000. An independent consultant retained by Carla Vista estimated that the remaining useful life at January 1, 2026 is 15 years. Its unamortized cost on Sandhill's accounting records was $442500; the patent had been amortized for 5 years by Sandhill. How much should be amortized for the year ended December 31 , 2026 by Carla Vista Co. if the straight-line method is used? $88500.$0.$44250$59000 Cranes Company bought Special Products Division in 2025 and recorded $761000 of goodwill related to the purchase. On December 31,2026 , the fair value of the Special Products Division is $6600000 and it is carried on Crane's books for a total of $5700000, including the goodwill. What goodwill impairment should be recognized by Cranes in 2026 ? $761000.$900000.$139000.$0