Pro-tech software acquired all of the outstanding stock of reliable software for $17 million. the book value of reliable’s net assets (assets minus liabilities) was $8.6 million. the fair values of reliable’s assets and liabilities equaled their book values with the exception of certain intangible assets whose fair values exceeded book values by $2.8 million.
1. calculate the amount paid for goodwill. (enter your answer in whole dollars.)

$5,600,000

Explanation:

For computing the cost of the goodwill, first, we have to calculate the fair value of the net asset which is shown below:

The fair value of net asset =  The book value of Reliable’s net assets + exceeded book values amount

= $8,600,000+ $2,800,000

= $11,400,000

And, the acquired all of the outstanding stock is $17 million

So, the goodwill would be  

= $17,000,000  - $11,400,000

= $5,600,000

the answer is . a novel has no sub-plot, but a novella does

b is the correct answer