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Q19. At the date of acquisition, the book value of the subsidiary is 300, the fair value of net assets of the subsidiary is 350,

Q19. At the date of acquisition, the book value of the subsidiary is 300, the fair value of net assets of the subsidiary is 350, and the price paid to acquire the subsidiary is 380, the Goodwill is

a. 50 b. 30 c. 80 d. 0

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