In 2007, First Company Purchased Second Company for $15,000,000 Cash

In 2007, First Company purchased Second Company for $15,000,000 cash. At the time of purchase Second Company had $18,500,000 in assets and liabilities of $11,000,000. After two years, the value of the assets purchased from Second Company has increased in value to $9,500,000. The 2009 balance sheet for First Company should show goodwill of:

A) $2,500,000.
B) $0.
C) $7,500,000.
D) $9,500,000.