KoKo Co. purchased a 30% interest in Lange Enterprises on December 31, 2107 for 213,000. On that date, Lange's net assets had a book value of $300,000 and fair value of $600,00. What is the amount of acquisition date AAP and goodwill that resulted from this acquisition? ( please show work) Thank you.

a) AAP 100,000; Goodwill $0

b) AAP $210,000; Goodwill $110,000

c) AAP $30,000; Goodwill $33,000

d) AAP $287,000; Goodwill $387,000