Birk Co$.$ purchased $30\%$ of Sled Co$.$s outstanding common stock on December $31$ for $$200,000.$ On that date, Sled$$s equity was $$500,000,$ and the fair value of its net assets was $$600,000.$ On December $31,$ what amount of equity method goodwill results from this acquisition?

Select one:

a$.$

$$0$

b$.$

$$20,000$

c$.$

$$30,000$

d$.$

$$50,000$