On the 1 July 2013, Alma Ltd purchased 30% of the shares of Rund Ltd for $ 80000, at this date the equity of Rund Ltd consisted of 150000 share capital and 20000 retained earnings. Alma recognizes:

Select one:

a. Bargain of 90000

b. None of the given choices

c. Goodwill of 29000

d. Goodwill of 32000