The financial statement amounts for the Atwood Company and the Franz Company as of December 31, 2021, are presented below. Also included are the fair values for Franz Company's net assets (all numbers are in thousands). Atwood Franz Co. Franz Co. Book Value Book Value Fair Value 12/31/2021 12/31/2021 12/31/2021 Cash Receivables $ 870 660 $ 240 $ 240 600 600 Inventory 1,230 420 580 Land Buildings (net) Equipment (net) Accounts payable Accrued expenses Long-term liabilities 1,800 260 250 1,800 540 650 660 380 400 (570) (240) (240) (270) (60) (2,700) (1,020) (60) (1,120) Common stock ($20 par) (1,980) Common stock ($5 par) (420) Additional paid-in capital (210) (180) Retained earnings 1/1/18 (1,170) (480) Revenues Expenses (2,880) 2,760 (660) 620 Note: Parenthesis Indicate a credit balance Assume an acquisition business combination took place at December 31, 2021. Atwood Issued 50 shares of its common stock with a fair value of $35 per share for all of the outstanding common shares of Franz. Stock Issuance costs of $15 (In thousands) and direct costs of $10 (In thousands) were paid. Compute consolidated goodwill at the date of the acquisition. Multiple Choice $360. $450. $460. $440. $475