Babel Corporation acquired all outstanding shares of Connor Ltd. for $2.1 million. Selected information relating to Connor was as follows: Fair value of identifiable net assets: $ 2.0 million Book value of identifiable $ 1.6 million net assets: Cash balance: $ 0.1 million Mindy will recognize goodwill of A) $ 1.5 million. B) $ 0.1 million. OC) $ 1.1 million. D) $ 2.1 million.