thold Corporation reports goodwill of $40 million on acquisition of Blenholm Company. One month later, Athold learns that Blenholm's portfolio of AFS investments is worth $3 million more than estimated at the date of acquisition. How is this reported? Assume the change in value is (1) a better estimate of the portfolio's value at the date of acquisition (within the measurement period), or (2) is due to events occurring subsequent to the acquisition (after the measurement period)