Crow Company buys 90 percent of the outstanding common stock of Bird Company for $900,000. Crow did not have to pay a control premium to get these shares so that the price paid is viewed as a reasonable representation of the value of the new subsidiary. Bird has identifiable assets and liabilities with a net book value of $710,000 but a fair value of $820,000. On a consolidated balance sheet on that date, what should be reported as goodwill?

A) $80,000

B) $162,000

C) $180,000

D) $290,000