On $1$ October $20$X$8$ Paula acquired $80\%$ of the one million equity shares in Stella, by way of a share exchange of $2$ new shares in Paula for every $5$ acquired in Stella. On this date the fair value of Stella's net assets was $$2,000,000,$ Paula$$s share price was $$5\mathrm{.}40,$ and the fair value of the non$-$controlling interest in Stella was $$850,000.$ In the year ended $31$ March $20$X$9$ goodwill had been impaired by $$200,000.$ Paula measures goodwill using the fair value method.

What is the value of goodwill arising on the acquisition of Stella at $1$ October $20$X$8?$

A$.$ $$128,000$

B $.$$$578,000$

C $.$$$272,000$

D $.$$$378,000$