On 01 July 2021 Wanda Ltd acquired 100% of the issued voting shares of Vision Ltd for consideration of $360,000. At the date of acquisition Vision Ltd equity balances were as follows: Issued capital $200,000, and Retained earnings $50,000. All of Vision 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.	103000
	b.	120000
	c.	100000
	d.	117000