Pyn Corporation acquires all of Sys Company at an acquisition cost of $100,000,000 in cash. Fair values of Sys' assets and liabilities are as follows: Fair Value Current assets Land, buildings & equipment Brand names Customer lists Skilled workforce $1,000,000 8,000,000 3.000.000 4,000,000 15,000,000 Potentially profitable future projects 10.000.000 Liabilities Pyn records goodwill of: Select one: a. $67,000,000 O b. $77,000,000 0 c. $92,000,000 0 d. $82,000,000 8,000,000