On 1/1/2020, X acquired 80% of the shares of Y at a cost of $ 250,000 and paid a commission of 10,000. This resulted in a holding and dependent relationship between Company X and Company Y, and the net fair value of the Companys assets was R 220,000. The amount of goodwill resulting from the merger is an amount

Select one: a. 74,000 b. zero c. 20,000 d. 30,000