Pyn Corporation Acquires All of Sys Company at an Acquisition

Pyn Corporation acquires all of Sys Company at an acquisition cost of $100,000,000 in cash. Fair values of Sys' assets and liabilities are as follows:
$$\begin{array} { | l | r | } \hline & \text { Fair Value } \\\hline \text { Current assets } & \$ 1,000,000 \\\hline \text { Land, buildings and equipment } & 8,000,000 \\\hline \text { Brand names } & 2,000,000 \\\hline \text { Customer lists } & 4,000,000 \\\hline \text { Skilled workforce } & 15,000,000 \\\hline \text { Pot entially profitable fut ure projects } & 10,000,000 \\\hline \text { Liabilities } & 6,000,000 \\\hline\end{array}$$ Pyn records goodwill of:

A) $66,000,000
B) $76,000,000
C) $81,000,000
D) $91,000,000