A Co acquires a 60% equity shareholding in B Co. The purchase consideration is $130,000. The fair value of B Co's net assets at the date of acquisition is $160,000 and their book value is $110,000. The goodwill arising on the acquisition, measured in accordance with IFRS 3 using the purchased goodwill method (ie where the NCI is measured at its share of the acquiree's identifiable net assets) is:

$30,000 negative goodwill

$20,000 positive goodwill

$34,000 positive goodwill

$64,000 positive goodwill