Amie, Inc., has 100,000 shares of $2 par value stock outstanding. Prairie Corporation acquired 30,000 of Annie’s shares on January 1, 2007, for $120,000 when Amie’s net assets had a total fair value of $350,000. On July 1, 2010, Prairie agreed to buy an additional 60,000 shares ofAmie from a single stockholder for $6 per share. Although Amie’s shares were selling in the $5 range around July 1, 2010, Prairie forecasted that obtaining control ofAmie would produce significant revenue synergies to justify the premium price paid. If Amie’s net identifiable assets had a fair value of $500,000 at July 1, 2010, how much goodwill should Prairie report in its postcombination consoli¬ dated balance sheet?

a. $60,000. LO6

b. $90,000.

c. $100,000.

d. $-0-.