The balance sheet of Cattleman's Steakhouse shows assets of $$91,200$ and liabilities of $$19,000.$ The fair value of the assets is $$96,000$ and the fair value of its liabilities is $$19,000.$ Longhorn paid Cattleman's $$107,000$ to acquire all of its assets and liabilities. Longhorn should record goodwill on this purchase of:

Multiple Choice

$$30,000.$

$$43,600.$

$$11,000.$

$$13,600.$