I'm not sure if I am correct, an explanation would be awesome either way!

Server Solutions paid $207,000 to acquire Tabletz, Inc., an electronic gadget - advertising website. At the time of the acquisition, Tabletz's balance sheet reported total assets of $207,000 and liabilities of $103,500. The fair market value of Tabletz's assets was $207,000. The fair market value of its liabilities was $103,500. How much goodwill did Server Solutions purchase as part of the acquisition of Tabletz? ?A. $103,500 B. $155,250 OC. $207,000 O D. $51,750