Desert company reports on its december 31, 2018, balance sheet a value of assets of $12,000,000 and liabilities of $5,000,000. all of desert's assets’ book values approximate their fair value, except for land, which has a fair value that is $800,000 greater than its book value. december 31, 2018, desert company was acquired by beach company at a purchase price of $12,800,000. what amount of goodwill should beach record as a result of this purchase?