Nash Company Acquired Seel Corporation Through an Exchange of Common

Nash Company acquired Seel Corporation through an exchange of common shares.All of Seel's assets and liabilities were immediately transferred to Nash.Nash's common stock was trading at $25 per share at the time of the exchange.The total par value of Nash's stock outstanding before and after the acquisition was $750,000 and $840,000,respectively.Nash's additional paid-in capital before and after the acquisition were $200,000 and $560,000,respectively.
-Based on the preceding information,what is the fair value of Seel's net assets if goodwill of $20,000 is recorded in the acquisition?

A) $430,000
B) $470,000
C) $540,000
D) $580,000