Ben Incorporated Miller Co

Ben incorporated Miller Co. in 20x7, which then purchased a small business. The incorporation costs were $3,500, and the goodwill acquired from the small business
Equaled $50,000. What is the ending Class 14.1 UCC balance in 20x8 (assuming there are no other intangible assets in the company) ? (Rounded to 0 decimal places)

A) $46,776
B) $50,825
C) $49,554
D) $47,975