100% of the equity share capital of the Roman Co.was acquired by the Sweet Co. on July 30, 2016. Sweet Co.issued 500,000 new P1 ordinary shares the which had a fair value of P8 each at the acquisition date.In addition, the acquisition resulted in Sweet incurring fees payable to external advisers of P200,000 and share issue costs of P180,000In accordance with IFRS 3, Business combination, goodwill at the acquisition date is measured by subtracting the identifiable assets acquired and the liabilities assumed from

a. 250000

b. 242000

c. 240000

d. 0