A company pays $$70$ million in cash to acquire $70\%$ of the voting stock of another company. The fair value of the noncontrolling interest at the date of acquisition is $$25$ million, and the book value of the acquired company is $$20$ million. There are no revaluations of the acquired company$$s identifiable net assets. Goodwill to the noncontrolling interest is: Select one: a$.$ $$0$ b$.$ $$19$ million c$.$ $$15$ million d$.$ $$22\mathrm{.}5$ million