The Plazza Baseball Bat Company acquired all of the outstanding common stock of Dierdorf Lumber for $3,500,000. The book values and fair values of Dierdorf's assets and liabilities on the date of purchase were as follows: Current assets Property, plant, and equipment Liabilities Book Value $ 860,000 2,300,000 600,000 Fair Value $ 830,000 2,940,000 600,000 Piazza should record goodwill of: Multiple Choice O $330,000 O $0 O $940,000 O $340,000