The balance sheet of Cattleman's Steakhouse shows assets of $86,100 and liabilities of $14,300. The fair value of the assets is $89,800, and the fair value of its liabilities is $14,300. Longhorn paid Cattleman's $82,520 to acquire it. Longhorn should record goodwill on this purchase of: $3,580 $11,700 $10,720 $7,020