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Pedro Corporation acquired 80 percent of Sano Enterprises for $480,000 on October 1. At that date Sano had the following book and market values: Book Value Market Value Cash & Receivables $ 68,000 $ 68,000 Inventory 314,000 376,000 Plant assets (net) 726,000 792,000 Cost of Goods Sold 506,000 Operating expenses 253,000 Liabilities (583,000) (583,000) Common Stock (50,000) Retained Earnings (414,000) Sales (820,0000 What is the amount of goodwill that must be reported in the consolidated balance sheet? O a. $ 75,000 O b. $ (53,000) C. $0 d. $ 8,000