Gemma Limited acquired $80\%$ of the shares in Teresa Limited for $$165000.$ At acquisition date, share capital in Teresa was $$120000$ and reserves amounted to $$40000.$ All assets and liabilities of Teresa were recorded at fair value at acquisition date except machinery which was recorded at $$20000$ below fair value. The fair value of the NCI at the date of Gemma's acquisition was $$40000$ and the full goodwill method is adopted by the group. If the company tax rate was $30\%,$ the total amount of goodwill recorded in relation to this business combination amounts to:

Select one:

a$.$ $$26000$

b$.$ $$31000$

c$.$$$5000$

d$.$$$25000$