Arthur Ltd Acquires All the Issued Capital of Martha Ltd

Arthur Ltd acquires all the issued capital of Martha Ltd for a cash payment of $3 000 000 on 30 June 2015.The statement of financial position of Martha Ltd at purchase date is: Assuming the assets are at fair value,what is the goodwill or excess on consolidation?

A) $500 000 goodwill
B) $1 580 000 excess
C) $510 000 goodwill
D) $495 000 excess