Pursuing an inorganic growth strategy, Wilson Company acquired Venus Company's net assets and assigned them to four separate reporting divisions. Wilson assigned total goodwill of $134,000 to the four reporting divisions as given below: Alpha Beta Gamma Delta Carrying value$200,000  $320,000  $370,000  $300,000  Goodwill included in carrying value 20,000   34,000   50,000   30,000  Fair value of net identifiable assets at year-end 150,000   300,000   390,000   280,000  Fair value of reporting unit at year-end 180,000   350,000   360,000   295,000  Based on the preceding information, what amount of goodwill will be reported for Beta at year-end?

A. $34,000
B. $50,000
C. $0
D. $14,000


Answer: A

Business

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