Turner's Has $3

Turner's has $3.8 million in net working capital.The firm has fixed assets with a book value of $48.6 million and a market value of $54.2 million.Martin & Sons is buying Turner' for $61.5 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) $3.5 million
C) $6.6 million
D) $7.2 million
E) $9.1 million