Ultimate Computer Companys 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 Computers 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?

$3,017,000

$137,000

$0

$2,589,000