Growth Corp Which of the Following Is Not Correct?
A)Accounting Goodwill of the Following

Growth Corp., a publicly accountable entity, purchased a company with the following assets and liabilities for $97,000: $$\begin{array} { | l | r | r | } \hline & \text { Carrying value } & \text { Fair value } \\\hline \text { Inventories } & 18,000 & 17,000 \\\hline \text { Equipment } & 12,000 & 10,000 \\\hline \text { Intangible assets } & 32,000 & 40,000 \\\hline \text { Accounts payable } & 10,000 & 15,000 \\\hline \text { Long-term liabilities } & 10,000 & 15,000 \\\hline\end{array}$$ Which of the following is not correct?

A) Accounting goodwill of $55,000 will be recorded.
B) Accounting goodwill of $60,000 will be recorded.
C) The fair value of net tangible assets is $27,000.
D) Equipment could have a lower fair value due to decreased productive capacity.