On 1/1/2020 P Company acquired 80% of S Company for 200000 JD cash. The book value of equity for S is 185000 JD. The following table shows differences between FV and BV: Difference between FV & BV 25000 Inventory 160000 Equipment the remaining balance of differences will be: Select one: O a. 0 O b. None of the given answers O c 20000 bargain gain d. 20000 goodwill