On January 1st 2012 Wilson Company acquired all of the stock of a subsidiary. The following data is available:

Wilson Company Subsidiary

Total Assets $650 $400

Total Liabilities $200 $190

Total Stockholders equity $450 $210

The acquisition by Wilson company represents 100% interest in the subsidiary. On January 1st 2012 The fair value of the subsidiary's assets and liabilities are equal to their book value. Wilson Company paid $450 for 100% of the percent interest in the subsidiary. What amount of goodwill is applied in the purchase?

A. $0

B. $200

C. $240

D $10