CCC Co. TTT Ltd. Current assets $ 240,000 $ 40,000 Net capital assets 400,000 240,000 $ 640,000 $ 280,000 Current liabilities $ 168,000 $ 140,000 Long-term debt 80,000 48,000 Share capital 360,000 50,000 Retained earnings 32,000 42,000 $ 640,000 $ 280,000 CCC acquired 100% of TTT's shares for $150,000. On the acquisition date, the fair value of the current assets and the net capital assets of TTT Ltd. were $104,000 and $216,000, respectively. The fair value of the liabilities equalled their book value. What is the amount of goodwill created in this acquisition? A. $40,000 B. $ 0 C. $(24,000) D. $18,000g