45. On April 30, 2014, Brother, Inc. purchased for $30 per share all 200,000 of Cousin Corp.'s outstanding common stock. On this date Cousin's balance sheet showed net assets of $5,000,000. Additionally, the fail value of Cousin's identifiable assets on this date was $400,000 in excess of their carrying amount. On Brother's April 30, 2014, consolidated balance sheet, what amount should be reported as goodwill? a. $350,000 b. $400,000 c. $600,000 d. $1,000,000