A Company Acquires the Assets and Liabilities of Another Company

A company acquires the assets and liabilities of another company. The fair value of the acquired company's identifiable net assets is $5,000,000. The acquisition transaction includes the following:
•$5,000,000 in cash paid to the former owners of the acquired company
•150,000 new shares of stock with a market value $45/share. Registration fees, paid in cash, were $1,000,000.
•$4,000,000 in cash paid to the underwriter for consulting services
•Earnings contingency with an expected present value of $3,000,000 at the date of acquisition
Goodwill for this acquisition is:

A) $11,750,000
B) $14,750,000
C) $10,750,000
D) $ 9,750,000