Fry Ltd purchased 80% of the shares in Lawrie Ltd on 1 July 2020, for a cash consideration of $381,000. On that date, the equity balances of Lawrie Ltd were: Share Capital $200,000 Retained Earnings $100,000 General Reserve $60,000 All of the identifiable net assets were recorded at their fair value in the books of Lawrie Ltd, except for: Inventory Carrying amount of $60,000; Fair value of $80,000 Equipment Carrying amount of $55,000; Fair value of $65,000 The Company Tax rate is 30%. Using the partial goodwill method, calculate the amount of goodwill or negative goodwill pertaining to this business combination: a. Gain on bargain purchase of $76,200 b. None of the other options c. Goodwill of $76,200 d. Goodwill of 0 e. Gain on bargain purchase of $9,000