Little Ozzie Battlefield Equipment Ltd Acquired 100% Ownership of BigTrench

Little Ozzie Battlefield Equipment Ltd acquired 100% ownership of BigTrench plc for A$18 million on 1 July 20X4.At that date net fair value of the identifiable assets and liabilities of BigTrench plc were €10 million.The following exchange rates are given:
$\begin{array} { l l l l } \text { 1 July 20X4 } & € 1.00 & = & \mathrm { A } \$ 1.60 \\\text { 30 June 20X5 } & € 1.00 & = & \mathrm { A } \$ 1.75 \\\text { 30 June 20X6 } & € 1.00 & = & \mathrm { A } \$ 1.50\end{array}$
-At the control date

A) goodwill of €18 800 000 is recognised which translates to A$11 750 000
B) goodwill of €1 250 000 is recognised which translates to A$2 000 000
C) goodwill is recognised at A$2 000 000
D) goodwill is recognised at A$11 750 000