30. Layla Co. purchased 100% of the equity shares of Lamina Co on March 20x8 for 1,500,000. The statement of financial position of Lamina Co. on 31 March 20x8 disclosed the following: Goodwill 100,000.00 Patents 130,000.00 Property Plant and Equipment 680,000.00 Current Assets (400,000.00) Current Liabilities 1,310,000.00 The fair value of the property, plant and equipment of Lamina Co. amounted to 710,000 on the date of purchase (tax base 690,000). In respect of other items book value was equal to the fair value and taxbase. The tax rate is 30%. (30)What is the goodwill arising on purchase of Lamina Co.? a) 190,000 b) 260,000 c) 266,000 d) 0 30. Layla Co. purchased 100% of the equity shares of Lamina Co on March 20x8 for 1,500,000. The statement of financial position of Lamina Co. on 31 March 20x8 disclosed the following: Goodwill 100,000.00 Patents 130,000.00 Property Plant and Equipment 680,000.00 Current Assets (400,000.00) Current Liabilities 1,310,000.00 The fair value of the property, plant and equipment of Lamina Co. amounted to 710,000 on the date of purchase (tax base 690,000). In respect of other items book value was equal to the fair value and taxbase. The tax rate is 30%. (30)What is the goodwill arising on purchase of Lamina Co.? a) 190,000 b) 260,000 c) 266,000 d) 0