Cacik acquired 80% of the 1 million issued 1 ordinary shares capital of Chaas on 1 April 20x1 for 1,750,000. Chaas' retained earnings were 920,000 at acquisition and 1,100,000 at year end 31 December 20X1 The carrying amount (NBV) of Chaas' net assets at that date was the same as the fair value, with the exception of a building which had a carrying amount of 680,000 and a fair value of 745,000. The Group measures non-controlling interest (NCI) at share of net assets. There was no impairment in the period after acquisition. Calculate the amount of goodwill that would be recognised in the consolidated Statement of financial position at 31 December 20X1. O a. 162,000 O b. - 382,000 O c. - 526,000 O d. None of these options are correct O e. 214,000 O f. 18,000 Og. Enil O h. 559,000