On July 1,2011,when Salaby Company's Total Stockholders' Equity Was $360,000,Pogana

On July 1,2011,when Salaby Company's total stockholders' equity was $360,000,Pogana Corporation purchased 14,000 shares of Salaby's common stock at $30 per share.Salaby had 20,000 shares of common stock outstanding both before and after the purchase by Pogana,and the book value of Salaby's net assets on July 1,2011 was equal to the fair value.On a consolidated balance sheet prepared at July 1,2011,goodwill would be

A) $60,000.
B) $85,714.
C) $100,000.
D) $240,000.