Questions 14 and 15 are based on the following information. On January 1, year 1, Pathan Corp. purchased 80% of Samoa Corp's $10 par common stock for $975 000.' On the purchase date, the carrying amount of Samoa's net assets was $1 million. The fair values of the assets acquired and liabilities assumed were the same as their carrying amounts on Samoa's balance sheet except for plant assets (net), the fair value of which was $100,000 in excess of the canying amount. For the year ended December 31, year 1, Samoa had net income of $190,000 and paid cash dividends totaling $125.000. 14. The goodwill recognized at the date of the business combination is A. $0 B. $75,000 C. $95,000 D. $175,000