Queen Co. purchased the net assets of Maeve, Inc. for $300,000 in cash directly from Maeve, Inc. Maeve, Inc. had total assets with a BV of $400,000 and a FMV of $500,000, and total liabilities with both a BV and FMV of $300,000. The amount of goodwill Queen Co. will recognize upon booking this transaction will be: a) $200,000 b) $0 c) $300,000 d) $100,000