On January $1,2019,$ Palm Corporation acquired $70$ percent of Smart Company's common stock for $$210,000$ cash, when the book value of Smart Company was $$260,000.$ At the date of the business combination, the book values of Star's net assets and liabilities approximated fair value except for inventory, which had a book value of $$140,000$ and fair value of $$145,000,$ and equipment, which had a book value of $$200,000$ and a fair value of $$220,000.$ During $201950\%$ of the goodwill was impaired What is the value of goodwill on December $31,2019?$

Seject one.

a$.$ $$15000$

b$.$ $$5,250$

c$.50.$

d$.37,500$