Plant Entity Acquires Seed Entity by Purchasing 40,000 of Seed

Multiple Choice

Plant Entity acquires Seed Entity by purchasing 40,000 of Seed Entity's 50,000 shares for $20/share. The fair value of Seed Entity's net identifiable assets is $750,000. What is the difference in goodwill recognized between the fair value method and the NCI's share of net identifiable assets method?

A) $0
B) $50,000
C) $100,000
D) $150,000