Quartz Pty Ltd acquired all of the assets and liabilities of Amethyst Pty Ltd on the 30 September 2020 for a consideration of $400,000. On this date the Balance Sheet of Amethyst comprised of the following: Assets Inventory $110,000 Plant and equipment $250,000 Liabilities Accounts payable $90,000 Employee provisions $45,000 The fair value of the plant and equipment on acquisition date was $300,000 What is the goodwill or discount on acquisition? a. Goodwill of $125,000 b. Goodwill of $175,000 C. Discount on acquisition of $125,000 d. Discount on acquisition of $175,000 Justification