On January 1, 2015, the Husky Corporation Purchased 90% of the Spartan

On January 1, 2015, the Husky Corporation purchased 90% of the Spartan Company's voting stock for $2,700,000. Spartan's net assets had a book value of $2,450,000; the fair value of Spartan's building was $325,000 greater than its book value. The book value of Husky's net assets immediately after the acquisition of Spartan totaled $6,850,000. Husky used the acquisition method to prepare its consolidated balance sheet.
-What is the amount of goodwill to be reported on the January 1,2015 consolidated balance sheet?

A) $495,000
B) $202,500
C) $550,000
D) $225,000