County Inc. issues $50,000$ shares of its common stock for all of the outstanding shares of Share Corporation. County$$s shares have a par value of $$16$ and a market value of $$76$ per share.

If Share's net assets have book values and fair values of $$1,760,000$ and $$2,240,000,$ respectively, what is the resulting amount of goodwill recognized on the post$-$acquisition balance sheet?

Select one:

a$.$

$$480,000$

b$.$

$$2,040,000$

c$.$

$$-0-$

d$.$

$$1,560,000$