Plant Company acquired all of Sprout Corporation's stock on January 1, 20X3 for $250,000 cash. The total market value of the net identifiable assets of Sprout was $210,000 and the total book value was $180,000 at the time of the acquisition. The difference between the market value and underlying book value of the assets at the time of acquisition was related to the following assets: Cost Inventory Buildings and Equipment (net) Fair Value difference 120,000 130,000 10,000 200,000 220,000 20,000 During 20X3, Sprout reported income of $50,000, dividend of $20,000, retained earnings of $200,000, common stock of $50,000. At December 31, 20X3, Sprout also owed Plant $4,000 for services provided and determined a goodwill impairment loss of $5,000. At the time of acquisition, the building has four years of remaining life and straight-line depreciation is used. 2. The value of the goodwill of Sprout after consolidation should be: a) $50,000 b) $45,000 c) $40,000 d) $35,000 e) $30,000