9. Tar Corp has $4.2 million in net working capital. The firm has fixed assets with a book value of $43.7 million and a market value of $59.5 million. Acq Corp is buying Tar for $71.2 million in cash. The acquisition will be recorded using the purchase accounting method. What is the amount of goodwill that Acq will record on its balance sheet as a result of this acquisition? A. $0 B. $3.5 million. C. 7.5 million D. $6.9 million E. $23.3 million