Birk Co. purchased 30% of Sied Co.'s outstanding common stock on December 31 for $200000. On that dase, Sed s equity was 5500000 , and the far value of its net assefs was s600oce. On December 31, what amount of equity method goodwill results from this aceuibition? Select one: a. 30 b. 520.000 c. 130.000 d. 550,000