Husky Company's 12/31/22 balance sheet reports assets of $6, 000, 000 and liabilities of $3, 000, 000 . All of Husky's assets' book values approximate their fair value, except for inventory, which has a fair value that is $300, 000 greater than its book value. On 12 31/22, Horace Wimp Corporation purchased all of the outstanding stock of Husky Compan I paying $4, 900, 000 . What amount of goodwill should Horace Wimp record as a result of this acquisition?
a. $0
b. $300, 000
c. $1, 600, 000
d. $1, 900, 000