Tilman Company Paid $360,000 to Acquire the Net Assets of Wilver

Multiple Choice

Tilman Company paid $360,000 to acquire the net assets of Wilver Company. If the business combination is treated as an acquisition and the fair value of Wilver Company's current assets is $135,000, its plant and equipment is $363,000, and its liabilities are $84,000, Tilman Company's financial statements immediately after the combination will include which additional item due to the acquisition of Wilver Company:

A) Negative goodwill of $54,000.
B) Plant and equipment of $498,000.
C) Plant and equipment of $414,000.
D) A gain of $54,000.