First Company purchased Second Company for $18.000.000 cash. At the time of purchase. Second Company's assets had a market value of $29,000,000 and the liabilities had a market value of $13.000.000. At the time of purchase. Second Company's assets had a book value of $10,000,000 and the liabilities had a book value of 59.000.000 What amount of goodwill is recorded? OA. $15.000.000 OB. $13,000,000 OC. $2,000,000 D. $11,000,000