first company purchased second company for 19,000,000 cash. at the time of purchase second companies assets had a market value of 28 million and liabilities had a market value of 13 million at the time of purchase second companies assets had a book value of 15 million and the liabilities had a book value of 9 million what amount of goodwill is recorded

a. IS,000 . 9,000, DO ( , , d. 12,000