Quid Corporation Acquired 60 Percent of Pro Company's Common Stock

Quid Corporation acquired 60 percent of Pro Company's common stock on December 31,2004.Goodwill (attributable to Quid's acquisition of Pro shares) of $150,000 was reported in the consolidated financial statements at December 31,2004.Proprietary theory approach was used in determining this amount.What is the amount of goodwill to be reported under entity theory approach?

A) $150,000
B) $200,000
C) $250,000
D) $100,000