PC Company purchased all of the common stock of Silicon Company by issuing 2,000,000 shares of its $0.50 par value common stock, with a market value of $25/share. PC Company incurred $150,000 in registration and issuing costs, and $100,000 in consulting and legal fees, paid in cash. The book value of Silicon Company at the date of acquisition was as follows: Eliminating entry (R) includes a debit to goodwill for:

	A.	$44,100,000
	B.	$44,200,000
	C.	$47,000,000
	D.	$47,250,000