Assume that A Company acquires all of the net assets of B Company for $225,000 when the fair value of Bs net identifiable assets is $215,000 and the book values of B's net assets is $200,000.

Required

a. How much is the total differential? (5 points)

b. How much is the goodwill? (5 points)

c. How much is the excess value? (5 points)