On January 1, 2021, Eisman Company purchased 100% of the common stock Kandler Enterprises for $600,000. This transaction is a nontaxable acquisition under the Internal Revenue Code. On the date of acquisition, Kandler had common stock of $200,000 and retained earnings of $280,000. The fair values of Kandlers net assets equal their respective book values except for equipment that is undervalued by $30,000 and an unrecorded brand name valued at $45,000. Assume that the tax bases of Kandlers pre-acquisition identifiable net assets equal their book values. Kohlers tax effective tax rate is 30%. What is the amount of goodwill recorded in connection with this combination?

A. $22,500

B. $-0-

C. $67,500

D. $45,000