Highland Company Buys 70 Percent of the Stock of Danner

Highland Company buys 70 percent of the stock of Danner Company of $91,000.Danner Company has contributed capital of $70,000 and retained earnings of $60,000.The consolidated financial statements would contain

A) goodwill but not minority interest.
B) neither minority interest nor goodwill.
C) minority interest and goodwill.
D) minority interest but not goodwill.