ABC Corp is acquiring DEF Corp. The Fair Value of DEF’s net…

ABC Cоrp is аcquiring DEF Cоrp. The Fаir Vаlue оf DEF's net assets (after subtracting the FV of the liabilities) is 1,239,000. ABC is granting DEF's owners 1,300,000 in common stock with a contingent liability of 15,000 in exchange for DEF's assets. Goodwill is equal to