A Company developed a specialized banking application software program that it licenses to various financial institutions through multiple-year agreements. On January 1, 2021, these licensing agreements have a fair value of $930,000 and represent As sole asset. Although A currently has no liabilities, the company has a $161,000 net operating loss (NOL) carry-forward because of recent operating losses. On January 1, 2021, B, Inc., acquired all of As voting stock for $1,140,000. B expects to extract operating synergies by integrating As software into its own products. B also hopes that A will be able to receive a future tax reduction from its NOL. Assume an applicable federal income tax rate of 21 percent. If there is a greater than 50 percent chance that the subsidiary will be able to utilize the NOL carry-forward, how much goodwill should B recognize from the acquisition? If there is a less than 50 percent chance that the subsidiary will be able to utilize the NOL carry-forward, how much goodwill should B recognize from the acquisition?