NFP Organization a Takes Control of NFP Organization B in a Transaction

NFP organization A takes control of NFP organization B in a transaction categorized as an acquisition. A pays $50 million in cash to acquire B. B operates like a business, charging fees to cover costs. The fair value of B's identifiable net assets is $35 million, and the book value of B's identifiable net assets is $20 million. A's entry to record its acquisition of B will include a debit of:

A) $20 million to identifiable net assets.
B) $15 million as a charge against net assets.
C) $30 million to goodwill.
D) $15 million to goodwill.