MAJ Corporation acquired 90% of the common stock of Min Co. for $420,000. MAJ previously held no equity interest in Min. On the date of acquisition, the carrying amount of Min's identifiable net assets equaled $300,000. The acquisition-date fair values of Min's inventory and equipment exceeded their carrying amounts by $60,000 and $40,000, respectively. The carrying amounts of the other assets and liabilities were equal to their acquisition-date fair values, and the fair value of the noncontrolling interest was $45,000. What amount should MAJ recognize as goodwill immediately after the acquisition?

$90,000

$65,000

$150,000

$114,000