Blue Company acquires Maize Company by acquiring its net assets. On the date of the combination, the book value of Maize's identifiable net assets is $200,000. The fair value of its identifiable net assets is $300,000. Blue pays a total of $350,000 cash for acquiring Maize. The amount of goodwill to be recorded for the business combination on Blue's books is: Question 2 answers a. $100,000 b. $50,000 c. $25,000 d. $300,000