First Company purchased Second Company for $16,000,000 cash. At the time of purchase, Second Company's assets had a market value of $32,000,000 and the liabilises had a market value of $18,000,000 At the time of purchase, Second Company's assets had a book value of $14,000,000 and the liabilities had a book value of $10,000,000. What amount of goodwill is recorded? OA $14,000,000 OB. $16,000,000 OC $2,000,000 OD. $18,000,000