AA Limited acquired 90% of the share capital and reserves of BB Limited for $170,000. Share capital was $100 000 and reserves amounted to $60 000. All assets and liabilities were recorded at fair value except equipment which was recorded at $30 000 below fair value. The company tax rate was 30%. The partial goodwill method is adopted by the group. The amount of goodwill acquired by AA Limited in this business combination was:

Select one:

a.$13 000

b.$2 800

c.$5 300

d.$7 100

e.$5 000