Jack Co. acquired 80% of the common stock of Jill Corp. for $1,650,000. The fair value of Jill's net assets was $1,850,000, and the book value was $1,500,000. The noncontrolling interest shares of Jill Corp. are not actively traded. What is the total amount of goodwill recognized at the date of acquisition? A) $150,000 B) $250,000. C) $160,000. D) $120,000. E) $200,000