Canon Corporation reported the book value of its net assets at $500,000 when Samer Corporation acquired 100 percent ownership. The fair value of Samer's net assets was determined to be $600,000 on that date. What amount of goodwill will be reported immediately following the combination if Canon paid $ 540,000 for the acquisition? Select one O a $40,000 . b. $0 O c. $60,000 Od $30,000