Amelia Corporation Purchases 60 Percent of the Voting Stock of Bath

Amelia Corporation purchases 60 percent of the voting stock of Bath Corporation for $96,000.Bath has common stock of $50,000 and retained earnings of $70,000.Based solely on the above facts,the consolidated balance sheet would include

A) goodwill of $8,400.
B) investment in Bath of $96,000.
C) minority interest of $72,000.
D) minority interest of $48,000.