22.0n April 1, 2015 Queen Corporation paid P800,000 for the assets and liabilities of Jack Company. The book value of the assets and liabilities of Jack Company on April 11, 2015, follows: Cash P80,000 Inventory 240,000 Plant and equipment (net of accumulated depreciation of 480,000 P320,000) Liabilities 180,000 On April 1, 2015, it was determined that the inventory ofJack had a fair value of P190,000 and the plant and equipment (net) had a fair value of P560,000. What is the amount of goodwill resulting from the business combination? a. P0 b. P50,000 c. P150,000 d. 180,000