First Company purchased Second Company for $20,000,000 cash. At the time of purchase, Second Company's assets had a market value of $30,000,000 and the liabilities had a market value of $14,000,000. 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 $7,000,000. What amount of goodwill is recorded? O A. $4,000,000 O B. $16,000,000 OC. $14,000,000 O D. $10,000,000