Malen Inc. acquires Noonan Industries for total consideration of $$100$ million, recorded as a business combination. Noonan$$s reported net assets have a fair value of $$15$ million, including goodwill of $$2$ million. Malen identifies the following previously unreported intangible assets attributable to Noonan:

Customer lists, fair value $$4$ million

Developed technology, fair value $10$ million

Projects arising from expected future collaborations, fair value $3$ million

Skilled workforce, fair value $8$ million

The goodwill arising from this business combination is

Select one:

a$.$

$$73$ million

b$.$

$$71$ million

c$.$

$$70$ million

d$.$

$$60$ million