Dodd Co Acquired 75% of the Common Stock of Wallace Corp

Dodd Co. acquired 75% of the common stock of Wallace Corp. for $1,800,000. The fair value of Wallace's net assets was $2,100,000, and the book value was $1,900,000. The noncontrolling interest shares of Wallace Corp. are not actively traded.What is the dollar amount of fair value over book value differences for identifiable net assets attributed to Dodd at the date of acquisition?

A) $0.
B) $150,000.
C) $200,000.
D) $375,000.
E) $500,000.