Server Solutions Paid $211,000 to Acquire Tabletz,Inc

Server Solutions paid $211,000 to acquire Tabletz,Inc. ,an electronic gadget-advertising website.At the time of the acquisition,Tabletz's balance sheet reported total assets of $211,000 and liabilities of $105,500.The fair market value of Tabletz's assets was $211,000.The fair market value of its liabilities was $105,500.How much goodwill did Server Solutions purchase as part of the acquisition of Tabletz?

A) $211,000
B) $52,750
C) $105,500
D) $158,250