Ocean Incorporated purchased all of the outstanding stock of Sea Star Company paying $950,000 cash. Ocean assumed all of the liabilities of Sea Star. Book values and fair values of acquired assets and liabilities were:

	Book Value	Fair Value
Current assets (net)	$130,000	$125,000
Property, plant, equip. (net)	600,000	750,000
Liabilities	150,000	175,000

Ocean would record goodwill of:

A) $ 0.

B) $ 75,000.

C) $445,000.

D) $250,000.