Loop Pole Co, acquired all the assets and current liabilities of North Pole Co., The North Pole Co., details as follows, Cash OMR 20,000, Building OMR 30,000, Equipment OMR 50,000, Creditors OMR 10,000 and Retained earnings OMR 30,000. Calculate goodwill or capital reserve a. Capital reserve OMR 70,000 O b. Goodwill OMR 70,000 O c. Capital Reserve OMR 90,000 O d. Goodwill OMR 90,000 O