ABC Company is being purchased and has the following balance sheet as of the purchase date:

Currentassets$200,000

Fixed assets$180,000

Liabilities($ 90,000)

Equity($290,000)

The price paid for ABC's net assets is $500,000. The fixed assets have a fair value of $220,000, and the liabilities have a fair value of $110,000. The amount of goodwill to be recorded in the purchase is

a.$190,000

b.$170,000

c.$150,000

d.$0