Razat Company purchased 70 % of the shares of Rubat Company by paying 432500 OMR. At the acquisition date, fair value of net identifiable assets of Mirbat was measured as 385000 OMR. Which of the following is the goodwill according to proportionate goodwill method of IFRS 3? Select one: O a. 143750 O b. 97600 O c. 163000 O d. 47500