Little, Inc., has 10,000 shares of $2 par value stock outstanding. Giant Corporation acquired 30% of Little's shares on January 1, 2019, for $14,000, and another 60% on July 1, 2022 for $7 per share. Although Little's shares were selling in the $6 range around July 1, 2022. If Little's net identifiable assets had a fair value of $60,000 at July 1, 2022, how much goodwill should Giant report in its postcombination consolidated balance sheet?

		A. $6,000.
		B. $9,000.
		C. $10,000.
		D. $ 0 .
		Use the following information for questions 4-6: