Ltd had the following assets and liabilities: Time left 1:1228 lag question Account $ Cash 1 000 Accounts receivable 17 500 Inventories 32 000 Property & plant 165 500 Financial assets 19 000 Prepaid expenses 2 000 Provision for warranty 1500 Loan payable 40 000 Accounts payable 76 000 Jack Ltd acquired the net assets of Jill for $134 000 consideration. What is the value of the goodwill acquired by Jack? O a. $16 500 0 b. $14 500 c. $15 000 O d. $25 000 0 e. $13 000