Jiminez Limited Acquired 80% of the Share Capital and Reserves

Jiminez Limited acquired 80% of the share capital and reserves of Mustang Limited for £180 000. Share capital was £100 000 and reserves amounted to £50 000. All assets and liabilities were recorded at fair value except buildings which was recorded at £10 000 below fair value. The fair value of the NCI at the date of Jiminez's acquisition was £35 000 and the partial goodwill method is adopted by the group. If the company tax rate was 30%, the goodwill recorded in relation to this business combination amounts to:

A) £3 600
B) £23 000
C) £54 400
D) £58 000.