Lake Incorporated Purchased All of the Outstanding Stock of Huron

Lake Incorporated purchased all of the outstanding stock of Huron Company paying $850,000 cash.Lake assumed all of the liabilities.Book values and fair values of acquired assets and liabilities were: Lake would record goodwill of:
$$\begin{array} { | l | r | r | } \hline & \text { Book Value } & \text { Far Value } \\\hline \text { Current assets (net) } & \$ 130,000 & \$ 125,000 \\\hline \text { Property, plant, equip. (net) } & 600,000 & 750,000 \\\hline \text { Liabilities } & 175,000 & 176,000 \\\hline\end{array}$$

A) $0.
B) $150,000.
C) $345,000.