[The following information applies to the questions displayed below.] On July 1, TruData Company issues 11,400 shares of its common stock with a $5 par value and a $40 fair value in exchange for all of Webstat Company's outstanding voting shares. Webstat's precombination book and fair values are shown below along with book values for TruData's accounts. Revenues (1/1 to 7/1) Expenses (1/1 to 7/1) Retained earnings, 1/1 Cash and receivables Inventory Patented technology (net) Land Buildings and equipment (net) Liabilities Common stock Additional paid-in capital TruData Webstat Webstat Book Values Book Values Fair Values $ (255,800) $ (134,000) 160,000 80,000 (124,000) (168,000) 142,000 80,000 $ 80,000 176,000 152,000 174,000 254,000 180,000 204,000 404,000 204,000 228,000 88,000 88,000 88,000 (530,000) (378,000) (352,000) (304,000) (68,000) (10, 200) (36,000) On its acquisition-date consolidated balance sheet, what amount should TruData report as goodwill? Multiple Choice $0. O $34,000. O $361,000. $130,000. O