Use the Following Information to Answer the Question(s)below

Use the following information to answer the question(s) below.
Paris Corporation purchased 80% of the outstanding voting common stock of Sanders Corporation on January 1,2011,at a cost of $400,000.The stockholders' equity of Sanders Corporation on this date consisted of $200,000 of Capital Stock and $100,000 of Retained Earnings.Book values were equal to fair values except for land and inventory.The book value of Sanders' land was $10,000,and fair value was $22,000.The book value of Sanders' inventory was $30,000,and fair value was $25,000.
-Under the entity theory,what amount of goodwill was reported on the consolidated balance sheet at December 31,2011?

A) $185,000
B) $191,250
C) $193,000
D) $200,000