Big Company Acquired the Following Assets and Liabilities of Little

Big Company acquired the following assets and liabilities of Little Company (fair values listed below) for $470,000 cash.
Assuming these items are all recorded at their acquisition date fair values,what additional item needs to be recorded and how will it be accounted for in the future?

A) $30,000 Goodwill,capitalized and tested for impairment
B) $30,000 Bargain purchase,recognized in current earnings
C) $30,000 Bargain purchase,capitalized and recognized over time
D) $30,000 Goodwill,capitalized and amortized over time