Rome Company buys a division of Auxerre Company, Division A, for $2,300,000 in 2008. The fair value of Division As net identifiable assets at the time of the purchase is $2,100,000. In 2009, the book value of Division As total assets is $2,700,000 and total liabilities is $900,000. It is determined that Division As fair value in 2009 is $1,750,000. The balance of the Division As Goodwill account for 2009 should be:

a. -0-

b. $100,000

c. $150,000 CORRECT

d. $200,000

Please show me how?