A Company Pays $95,000 in Cash and Stock to Acquire

A company pays $95,000 in cash and stock to acquire 80% of the voting stock of another company. The fair value of the noncontrolling interest is $21,250. The book value of the acquired company is $66,250, and no revaluations of acquired identifiable net assets are necessary. What percentage of total goodwill is allocated to the controlling interest, following U.S. GAAP?

A) 84%
B) 86%
C) 80%
D) 82%