Dodd Co$.$ acquired $75\%$ of the common stock of Wallace Corp. for $$2,400,000.$ The fair value of Wallace's net assets was $$3,130,000,$ and the book value was $$2,800,000.$ The noncontrolling interest shares of Wallace Corp. are not actively traded. What is the total amount of goodwill recognized at the date of acquisition?

a$.$ $$70,000.$

b$.$ $$30,000.$

c$.$ $$400,000.$

d$.$ $$0.$

e$.$ $$90,000$