01) Jack acquired 80% of the voting equity shares of Jill. Jill had the following equity at the date of acquisition. Ordinary share $1 $ 1,000,000 Retained Earnings 800,000 The cost of the investment was $1,500,000 and the fair value of the non-controlling interest at acquisition was $360,000. What was the goodwill on acquisition of Jill? Select one: O a. $420,000 b. $60,000 c. $300,000 Od. $48,000