Bidder plc acquired all of the shares of Target Ltd for 4.5m. At the date of acquisition Target Ltds premises had a fair value of 1m, although their written down value according to its balance sheet was 0.6m. Other fixed assets were worth 0.8m. Net current assets were worth 0.1m. Long term liabilities were worth 1.3m. The goodwill on acquisition was: A 2.6m B 3.0m C 3.9m D 4.3m