On 1 January 2023, JET Lid acquiras \10 of the issued shoros of BOY Ltd for cash consideration of \\( \\$ 160 \\) OOO. On 1 January 2023, EOY Lid's idontifiable net assets had a fair valuo of \\( \\$ 900 \\) 000. On 1 January 2024 , JET Lid takes Control af the businoss of BOY Lid after acquiring anothor 90 s of BOY Led's issued shares 10 r 5850000 . At 8 January 2024 , the fair value of eno JET Led's previously hold 10\\% equiry ineeresi in BOY Led was \\( \\$ 90 \\) OOO and BOY LId's ideneifiable net assers had a fair value of \\( \\$ 800000 \\). What is tho goodwill for the business combination? a. \\( \\$ 130000[=\\$ 850000-\\$ 720000] \\) b. \\( \\$ 1400001=\\$ 940000-\\$ 800000] \\) \\[ \\$ 190000[=(\\$ 150000-\\$ 90000)+(\\$ 850000-\\$ 720000)] \\] \\[ \\$ 200000[=\\$ 1000000-\\$ 800000] \\]