Viceroy Company Owns 40% of the Voting Stock of Wagner

Viceroy Company owns 40% of the voting stock of Wagner Enterprises, and reports the investment using the equity method. The investment balance is currently $6,000,000, but its fair value is $10,000,000. Viceroy pays $16,000,000 in cash to acquire the remainder of Wagner's stock. Wagner's reported net assets have a book value of $7,000,000 and a fair value of $5,000,000, and it has unreported technology valued at $2,000,000. If the acquisition is reported as a merger, how much goodwill is recognized?

A) $ 1,000,000
B) $19,000,000
C) $ 6,000,000
D) $14,000,000