White Ltd Acquired the Net Assets of Black Ltd for $140

Multiple Choice

White Ltd acquired the net assets of Black Ltd for $140 000.At the date of purchase the fair value the net assets acquired was:
$
Plant and equipment 110 000
Inventory 37 000
Bank overdraft (20 000)
The value of purchased goodwill recorded by White Ltd is:

A) $7000.
B) $27 000.
C) $13 000.
D) $0.