Question 16 44 pts On March 31, 2020, Wolfson Corporation purchased Barney Corporation for $25,000 in cash. Wolfson assumed all the liabilities of Barney. The book values and fair market values of Barney's assets and liabilities on the date of purchase were as follows: Book Value Fair Value Current assets $6,000 $7,500 11,000 14,000 Property, plant, & equipment (net) 1,000 1,500 Other assets Current liabilities 5,500 4,000 4,000 6,000 Long-term liabilities Wolfson would record goodwill of: O a. $5,500 O b. $11,500 O c. $17,000 O d. $2,000 e. $7,000