Pawan Corporation acquires all of Sesa Company at an acquisition cost of $100,000,000 in cash. Sesa's reported assets and liabilities are as follows: Pawan determines that Sesa has the following identifiable intangible assets, not reported on its balance sheet: Pawan also discovers that Sesa has not properly recorded the expected liability from a pending lawsuit, currently estimated at $6,000,000. Pawan records goodwill of: a. $13,000,000 b. $26,000,000 c. $28,000,000 d. $38,000,000