Sterling Cooper Company's 12/31/2061 balance sheet reports assets of $9,000,000 and liabilities of $3,750,000. All of Sterling Cooper's assets' book values approximate their fair value, except for land, which has a fair value that is $600,000 greater than its book value. On 12/31/2061. Draper Pryce Corporation paid $9,150,000 to acquire Sterling Cooper. What amount of goodwill should Draper Pryce record as a result of this purchase? a. $3,300,000 b. $3,900,000 c. $0 d. $150,000