15. The cost of Paul Corporation’s 80% investment in Seth Company’s outstanding voting common stock was $1,200,000, and the current fair value of Seth’s identifiable net assets, which had a carrying amount of $1,000,000, was $1,250,000. Under the computation method used in this book, Goodwill—Paul and Minority Interest in Net Assets of Subsidiary are, respectively:

a. $200,000 and $250,000.

b. $200,000 and $200,000.

c. $250,000 and $300,000.

d. Some other amounts.