Myer Limited acquired the net assets and contingent liabilities of Jones Limited for $80 000. Jones Limited's net assets and contingent liabilities were: total assets $94 000; total liabilities $20 000; and contingent liabilities $2 000. Myer Limited will record a:

Select one:

goodwill of $8000

goodwill of $6 000

gain on bargain purchase of $6 000

gain on bargain purchase of $8000