Pratt Company buys 65% of the voting stock of Sully Corporation at a 40% premium over the market price of Sully's stock. Which statement is most likely to be true concerning the goodwill resulting from this acquisition?

	A.	The goodwill allocation to Pratt is more than 65% of the total goodwill.
	B.	All goodwill is allocated to the noncontrolling interest in Sully.
	C.	Goodwill is allocated 60% to Pratt and 40% to the noncontrolling interest in Sully.
	D.	Goodwill is allocated 65% to Pratt and 35% to the noncontrolling interest in Sully.