On January 1, 2018, Como Company purchased 45% of the outstanding common shares of the Lite Company for $200,000. The net assets of Lite Company totaled $400,000. The inventory had a book value of $100,000 and a fair value of $120,000. Excess cost attributable to inventory is written off in 2018. During 2018, Lite Company earned $200,000 and declared a dividend of $40,000 for the year.The amount of goodwill implicit in Como's transaction is

A. $22,000.
B. $20,000.
C. $11,000.
D. $9,000.


Answer: C

Business

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