Parent Company Balance Sheet
Assets, Liabilities & Equities	Book Value
Cash	$2,50,000
AR	$30,000
Inventory	$1,50,000
Land	$1,00,000
Plant and Equipment	$6,00,000
Less: Accumulated Depreciation	-$1,50,000
Total Assets	$9,80,000
AP	$20,000
Common Stock	$1,00,000
Additional Paid In Capital	$5,60,000
Retained Earnings	$3,00,000
Total Liabilities & Equity	$9,80,000

Sub Company Balance Sheet
Assets, Liabilities & Equities		Book Value	Fair Value
Cash		$40,000	$40,000
AR		$15,000	$10,000
Inventory		$1,05,000	$2,00,000
Land		$60,000	$1,00,000
Plant and Equipment		$4,00,000	$3,00,000
Less: Accumulated Depreciation		-$1,50,000
Total Assets		$4,70,000	$6,50,000
AP		$50,000	$50,000
Common Stock		$1,00,000
Additional Paid In Capital		$60,000
Retained Earnings		$2,70,000
Total Liabilities & Equity		$4,80,000
Question :	If the 100% stock acquisition of Sub Company by Parent Company resulted in the appearance of Goodwill on the Parent balance sheet, what is the amount most likely paid by Parent to acquire Sub Company?
a)	$7,50,000
b)	$6,00,000
c)	$5,50,000
d)	None of the above

Please give explanation in detail.