Dotel Company's 12/31/15 Balance Sheet Reports Assets of $9,000,000 and Liabilities

Dotel Company's 12/31/15 balance sheet reports assets of $9,000,000 and liabilities of $3,750,000. All of Dotel's assets' book values approximate their fair value, except for land, which has a fair value that is $600,000 greater than its book value. On 12/31/15, Egbert Corporation paid $9,150,000 to acquire Dotel. What amount of goodwill should Egbert record as a result of this purchase?

A) $ -0-
B) $ 150,000
C) $3,300,000
D) $3,900,000