help with goodwill question

Use the following information for 19 - 20 On May 31, 20x1 ABC Company purchased Hall Company for $2,500,000 by purchasing the assets of Hall. On the date of acquisition, Hall's Balance Sheet was as follows. What entry would be appropriate? Current assets 900,000 Current Liabilities 600,000 PPE 2,700,000 LT Liabilities 500,000 Total Assets 3,600,000 Total Liabilities 1,100,00 SE 2,500,000 FMV = BV except for the following items: Total SE 2,500,000 PPE = 3,000,000 Total Lia + SE 3,600,000 Current assets 900,000 O a) PPE 3,000,000 GW 700,000 Current Liabilities 600,000 LT Liabilities 500,000 Cash 3,500,000 Current assets 900,000 Ob) PPE 3,000,000 Current Liabilities 600,000 LT Liabilities 500,000 Cash 2,500,000 Gain 300,000 Oc cannot be determined