REFERENCE: Ref.02_01 Bullen Inc.assumed 100% Control Over Vicker Inc.on January 1,20X1.The Book

REFERENCE: Ref.02_01
Bullen Inc.assumed 100% control over Vicker Inc.on January 1,20X1.The book value and fair value of Vicker's accounts on that date (prior to creating the combination) follow,along with the book value of Bullen's accounts:

-Assume that Bullen issued 12,000 shares of common stock with a $5 par value and a $47 fair value to obtain all of Vicker's outstanding stock.In this transaction (which is not a pooling of interests) ,how much goodwill should be recognized?

A) $144,000.
B) $104,000.
C) $64,000.
D) $60,000.
E) $0.