On November 30, 2004, Parlor, Inc. purchased for cash at $15 per share all 250,000 shares of the outstanding common stock of Shaw Co. On November 30, 2004, Shaw's balance sheet showed a carrying amount of net assets of $3,000,000. On that date, the fair value of Shaw's property, plant, and equipment exceeded its carrying amount by $400,000. In its November 30, 2004, consolidated balance sheet, what amount should Parlor report as goodwill?

Command is: a. the ability to control information exchange within and across organizations involved in an incident. b. assumed by the individual who is the highest-ranking person on the scene regardless of experience or training level. c. based on the number of individuals or resources that one supervisor can manage effectively during an incident. d. directing, ordering, or controlling by virtue of explicit statutory, regulatory, or delegated authority.