Mindy Corporation acquired all outstanding shares of Lahiri Ltd. For $4.2 million Selected information relating to Lahiri was as follows: Fair value of identifiable net assets : $4.0 million Book value of identifiable net assets : \$3.1 mill Cash balance : $ 0.1 million Mindy will recognize goodwill of Select one : a . c) $4.1 million b a) $0.2 million . d) $3.0 million . d. b) $1.1 million