The Peer Company paid $3,500,000 for all of the shares of Sam Company on January 1 of year 1. As of that date, the book value of Sam's net assets was $2,000,000 and the fair value of the net assets was $2,700,000. How much should recognize from Goodwill? Or $800,000 Or $0 Or $1,500,000 Or $300,000