The following financial statement information is for an investor company and an investee company on January 1, 2013. On January 1, 2013, the investor company's common stock had a traded market value of $21 per share, and the investee company's common stock had a traded market value of $19 per share. Book Values Fair Values Investor Investee Investor Investee Receivables & inventories $120,000 $60,000 $108,000 Land Property & equipment Trademarks & patents Total assets Liabilities Common stock ($1 par) Additional paid-in capital Retained earnings Total liabilities & equity Net assets $54,000 240,000 120,000 360,000 180,000 270,000 120,000 300,000 156,000 180,000 96,000 $630,000 $300,000 $948,000 $486,000 $180,000 $96,000 $216,000 $114,000 36,000 20,000 324,000 172,000 90,000 12,000 $630,000 $300,000 $450,000 $204,000 $732,000 $372,000 Assume that the investor company issued 18,000 new shares of the investor company's common stock in exchange for all of the individually identifiable assets and liabilities of the investee company, in a transaction that qualifies as a business combination. The financial information presented, above, was prepared immediately before this transaction. Provide the Investor Company's balance (i.e., on the investor's books, before consolidation) for "Goodwill" immediately following the acquisition of the investee's net assets: O$0 O$6,000 O$78,000 O$174,000