Dodd Co Acquired 75% of the Common Stock of Wallace Corp

Multiple Choice

Dodd Co. acquired 75% of the common stock of Wallace Corp. for $1,800,000. The fair value of Wallace's net assets was $2,100,000, and the book value was $1,900,000. The noncontrolling interest shares of Wallace Corp. are not actively traded.What amount of goodwill should be attributed to the noncontrolling interest at the date of acquisition?

A) $0.
B) $25,000.
C) $50,000.
D) $75,000.
E) $175,000.