A cоmpаny hаs the fоllоwing expenditures during the yeаr: Advertising..............................................................................$100,000 Employee training......................................................................80.000 Customer outreach and consultation.....................................60,000 The company believes that these efforts have increased the fair value of the entire company by $325,000. How much goodwill can the company recognize at the end of the year associated with these expenditures? Select one: