Oceania Limited acquired 100% of the share capital of Broadwater Limited for $600 000 in cash. Broadwater had total shareholders equity of $500 000. The book values of BroadwaterLimiteds assets were: buildings $300 000, machinery $180 000. The fair values of these assets were: buildings $360 000, machinery $200 000. The tax rate is 30%. The goodwill or bargain purchase0 is:

a. $20 000

b. $44 000

c. $180 000

d. $(44 000)