Carlaw Corp. is planning to acquire a controlling interest in the outstanding shares of Forest Inc. for $9.2 million in cash. Assuming the fair value of Forests net assets is $10.2 million, and Carlaw acquires a 75% share, goodwill can be calculated as

a) $1,550,000

b) $1,243,000

c) $1,000,000

d) $750,000