Pyn Corporation Acquires All of Sys Company's Assets and Liabilities

Pyn Corporation acquires all of Sys Company's assets and liabilities, reported as a merger. Acquisition-related items are as follows:
•$60 million in cash paid to Sys' former shareholders
•$25 million fair value of stock issued
•$1 million consulting fees, paid in cash
•$4 million in new stock registration fees, paid in cash
•Earnout with an expected present value of $2 million
Fair values of Sys' assets and liabilities are as follows:
$$\begin{array} { | l | c | } \hline & \text { Fair Value } \\\hline \text { Current assets } & \$ 1,000,000 \\\hline \text { Land, buildings, and equipment } & 8,000,000 \\\hline \text { Brand names } & 2,000,000 \\\hline \text { Customer lists } & 4,000,000 \\\hline \text { Skilled workforce } & 15,000,000 \\\hline \text { Potentially profitable future projects } & 10,000,000 \\\hline \text { Liabilities } & 6,000,000 \\\hline\end{array}$$ Pyn records goodwill of:

A) $79,000,000
B) $83,000,000
C) $81,000,000
D) $78,000,000