Carla Vista Manufacturing Corp. decided to expand further by purchasing the net assets of Wildhorse Manufacturing Corp. Wildhorse's statement of financial position at December 31, 2023 includes the following information: Cash $242000 Receivables 454000 Inventory 277800 Plant assets (net) 1028000 Accounts Payable $330000 An appraisal indicates that the fair value of the inventory is $324000 and the fair value of the plant assets is $1235000. What value is allocated to goodwill if Carla Vista purchases Wildhorse for $3036000? nil, there is no goodwill O $1435200 O $1111000 O $703200