A Company Pays $70 Million in Cash to Acquire 70

A company pays $70 million in cash to acquire 70% of the voting stock of another company. The fair value of the noncontrolling interest at the date of acquisition is $25 million, and the book value of the acquired company is $20 million. There are no revaluations of the acquired company's identifiable net assets. Goodwill to the noncontrolling interest, following U.S. GAAP, is:

A) $0
B) $19 million
C) $22.5 million
D) $15 million