Apple IncPurchased a 70% Interest in the Banana Company for $490,000

Multiple Choice

Apple Inc.purchased a 70% interest in the Banana Company for $490,000 on January 1, 2018, when Banana Company had the following stockholders' equity:
$$\begin{array} { l r } \text { Common stock, } \$ 10 \text { par } & \$ 100,000 \\\text { Paid-in capital in excess of par } & 250,000 \\\text { Retained earnings } & 150,000\end{array}$$
At the time of Apple's purchase, Banana Company was an 80% owner of the Carrot Company.Also on that date, Carrot Company has a machine that has a market value in excess of book value of $20,000.There is no difference between book and market value for any Banana Company assets.The goodwill that would result from this purchase is ____.

A) $184,000
B) $180,000
C) $140,000
D) $126,000