On January 1, 2016, Price Company purchased 75% of the common stock of Sean Company. Separate balance sheet data for the companies at the combination date are given below:

			Sean Co		Sean Co.
	Price Co.		Book Values		Fair Values
Cash	$ 24,000		$206,000		$206,000
Accounts receivable	144,000		26,000		26,000
Inventory	132,000		38,000		60,000
Land	78,000		32,000		60,000
Plant assets	700,000		300,000		350,000
Acc. depreciation	(240,000)		(60,000)
Investment in Swimmer Co.	440,000
Total assets	$1,278,000		$542,000		$702,000
Accounts payable	$206,000		$142,000		$142,000
Capital stock	800,000		300,000
Retained earnings	272,000		100,000
Total liabilities & equities	$1,278,000		$542,000

Determine below what the consolidated balance would be for each of the requested accounts on January 2, 2016.

What amount of goodwill will be reported?

	a.	$26,667.
	b.	$86,667.
	c.	$20,000.
	d.	$42,000.