Peterson Co. acquired 80% of the common stock of Forever Corp for $640,000. At the acquisition date, the fair value of the noncontrolling interest was $100,000. The book value of Forever's net assets was $500,000 and fair value of net assets was $650,000. What amount of goodwill should be attributed to Peterson at the date of acquisition? O $100.000 O $140.000 O $80,000 O $120.000