On 01 July 2021 Loki Ltd acquired 100% of the issued voting shares of Thor Ltd for consideration of $385,000. At the date of acquisition Thor Ltd equity balances were as follows: Issued capital $200,000, and Retained earnings $50,000. All of Thor Ltd's identifiable asset and assumed liabilities were at fair value except an item of plant whose fair value was $10,000 greater than its carrying value. The remaining useful life of the plant was 5 years. The company tax rate is 30%. How much goodwill will be recognised on consolidation?

	a.	125000
	b.	128000
	c.	142000
	d.	145000