Perch Co Acquired 80% of the Common Stock of Float Corp

Multiple Choice

Perch Co. acquired 80% of the common stock of Float Corp. for $1,600,000. The fair value of Float's net assets was $1,850,000, and the book value was $1,500,000. The non-controlling interest shares of Float Corp. are not actively traded.
What amount of goodwill should be attributed to the non-controlling interest at the date of acquisition?

A) $0.
B) $20,000.
C) $30,000.
D) $100,000.
E) $120,000.