Radcliff Corporation Acquires Soulon Company's Assets and Liabilities for $20,000,000

Radcliff Corporation acquires Soulon Company's assets and liabilities for $20,000,000 in cash. At the date of acquisition, Soulon's reported assets have a fair value of $50,000,000 and its reported liabilities have a fair value of $47,000,000. Investigation reveals that Soulon has unreported technology with a fair value of $5,000,000. How much goodwill does Porter report on this acquisition?

A) $20,000,000
B) $17,000,000
C) $12,000,000
D) $0