Pine Company purchased a $60\%$ interest in the Scent Company on January $1,2020$ for $$360,000.$ On that date, the stockholders' equity of Scent Company was $$450,000.$ Any excess cost on $\frac{1}{1}\frac{?}{20}$ was attributable to goodwill. Pine purchased another $20\%$ interest on January $1,2023$ for $$200,000.$ On January $1,2023,$ Scent Company's stockholders' equity was $$700,000,$ the entire increase due to retained earnings. As part of the consolidation process, the excess of the price paid over book on the new block of shares is treated as

a$.$ additional goodwill

b$.$ a loss on acquisition of additional subsidiary shares

c$.$ an increase to Pine's Investment in Scent account

d$.$ a reduction in parent's paid$-$in capital in excess of par