On January 1, 2014. Punch Corporation purchased 80% of the common stock of Soopy Co. Separate balance sheet data for the companies at the acquisition date (aher the acquislion) are given below: At the date of the asquinition, the book values of Soopy's net assets were equal to the fair value except for Soopy's inventory, which had a fair value of $00,000. What amount of Goodwill will be reported on the consolidated balance sheet? A. $72,000 B. $68,000 C. $90,000 D. $54,400