Turner Has £4

Turner has £4.2 million in net working capital.The firm has fixed assets with a book value of £48.6 million and a market value of £53.4 million.Martin & Sons is buying Turner for £60 million in cash.The acquisition will be recorded using the purchase accounting method.What is the amount of goodwill that Martin & Sons will record on its balance sheet as a result of this acquisition?

A) £0
B) £2.4 million
C) £6.6 million
D) £7.2 million
E) £11.4 million