Under US GAAP, calculate the balance for goodwill on AQ's consolidated financial statements dated 12/31/2017. Mark the correct answer. AQ acquires 75% of TA on 1/1/2017 for $3,000 in cash. On the acquisition date, the fair value of TA's assets and liabilities equals their book value and the capital stock (capital stock=common stock + APIC) and retained earnings balances for AQ and TA are as follows: Capital stock AQ: $5,000 Capital stock TA: $1,000 Retained Earnings AQ: $3,000 Retained Earnings TA: $500 The target has no minority interest and the balance for accumulated other comprehensive income is zero. Further assume: no goodwill impairment, a zero balance for goodwill as of 12/31/2016 and no other acquisition in 2017 than the 75% acquisition mentioned above