Ultimate Computer Company's 12/31/21 balance sheet reports assets of $7,080,000 and liabilities of $3,308,000. Ultimate's total equity is $3,772,000. All of Ultimate Computer's assets' book values approximate their fair value, except for land, which has a fair value that is $428,000 greater than its book value. On 12/31/21, Starrware Industries paid $7,217,000 to acquire Ultimate. What amount of goodwill should Starrware record as a result of this purchase? O $137,000 O $2,589,000 O $3,017.000 ho $0