Routing Solutions Paid $233,000 to Acquire Tabletz Company,an Electronic Gadget-Advertising

Routing Solutions paid $233,000 to acquire Tabletz Company,an electronic gadget-advertising website.At the time of the acquisition,Tabletz's balance sheet reported total assets of $233,000 and liabilities of $116,500.The fair market value of Tabletz's assets was $233,000.The fair market value of its liabilities was $116,500.How much goodwill did Routing Solutions purchase as part of the acquisition of Tabletz?

A) $233,000
B) $58,250
C) $116,500
D) $174,750