icquiring net assets that do not constitute a business Assume on fanuary 1, 2022 an imvestor company paid 51,485 to an investee company in exchange for the following assets and llabilities tranafecred from the investee company. In addrion, the irvestor provided to the seller contingent considerabion with a fair value of 5150 and the investor paid an addetonal 160 of transaction costs to an unaffilated third party. 7 contingent consideration is not a derivatve financial instrument. The fair values are measured in accordance with FASB ASC s20. Fair Value Measurement. Aswume the net assets tanveried from the investee do not quaify as a "business" as that term is defined in FASE ASC Master Glossary. At what amount will Goodwill be teported in the financial tatements of the acquing company on january 1,20227 Select one: a. 345 b. 1135 c.s1s d. 10