On 3 May 2016, Mashego Limited acquired 75\% (and control) of Mahlangu Limited s outstanding ordinary shares for R112 000. The fair value of the non-controlling interest was equal to a proportionate share of the book value of Mahlangu Limited's net assets at the date of acquisition. The selected balance sheet data for the two companies as at 30 April 2016 are as follows: What amount should be recorded as goodwill in the pro forma consolidation journal at 30 April 2016 ? Select one: a. R4 000 b. R36000 c. (R32000) d. (R104 000)