On December 31, Year 1, Starlight Enterprises acquired a 90% ownership interest in Lunar Importers by purchasing 90,000 of Lunar's 100,000 voting common shares outstanding for $900,000 cash. Additional information regarding Lunar as of December 31, Year 1, follows: Book value Fair value Net assets $600,000 $800,000 Under U.S. GAAP, the consolidated balance sheet of Starlight Enterprises and Subsidiary would report goodwill in the amount of: (Points: 10) $200,000 $280,000 $400,000 $460,000 9. On December 31, Year 1, Starlight Enterprises acquired a 90% ownership interest in Lunar Importers by purchasing 90,000 of Lunar's 100,000 voting common shares outstanding for $900,000 cash. Additional information regarding Lunar as of December 31, Year 1, follows: Book Value Fair Value Net assets $600,000 $800,000 Under the IFRS partial goodwill method, the consolidated balance sheet of Starlight Enterprises and subsidiary would report goodwill in the amount of: (Points: 10) $180,000 $200,000 $280,000 $360,000