The balance sheet of Cattleman's Steakhouse shows assets of $104,400 and liabilities of $30,000. The fair value of the assets is $112,500 and the fair value of its liabilities is $30,000. Longhorn paid Cattleman's $140,000 to acquire all of its assets and liabilities. Longhorn should record goodwill on this purchase of:

27,500

57,500

41,100

98,600