51 (1 point) Listen A company issues 1,000,000 shares of new stock with a fair value of $50/share to acquire 90% of the stock of another company. Registration fees, paid in cash, are $500,000. Out of pocket consulting fees connected with the merger are $1,000,000, paid in cash. The acquiring company also agrees to an earnout arrangement with an expected present value of $3,000,000. The fair value of the noncontrolling interest at the date of acquisition is $5,500,000, and the book value of the acquired company is $6,000,000. There are no revaluations of the acquired company's identifiable net assets. What is the total reported goodwill on this acquisition, following U.S. GAAP? $47,600,000 b. $49,500,000 C. $54,500,000 d. $52,500,000 B U D