Platek Company Buys 100 Percent of the Stock of Brendel

Platek Company buys 100 percent of the stock of Brendel Company for $180,000.Brendel Company has contributed capital of $105,000 and retained earnings of $75,000.The consolidated financial statements would contain

A) minority interest and goodwill.
B) minority interest but not goodwill.
C) goodwill but not minority interest.
D) neither minority interest nor goodwill.