On February 28, 2020, Alpha Corporation acquired 92% of the outstanding common stock of Bita Company for $800,000 cash. Out-of-pocket costs of the business combination paid byAlpha on February 28, 2020, were in the form of Finders and legal fees relating to business combination $60,000 and Costs associated with SEC registration statement $40,000,only the fair value of other assets less than its carrying amount by $30,000, net assets of Bita $750,000. The amount of goodwill is:

a.

$ 197,600.

b.

$140,000.

c.

187,600.

d.

$130,000.