Server Solutions paid $211,000 to acquire Tabletz, Inc., an electronic gadget-advertising website. At the time of the acquisition, Tabletz's balance sheet reported total assets of $211,000 and liabilities of $105,500. The fair market value of Tabletz's assets was $211,000. The fair market value of its liabilities was $105,500. How much goodwill did Server Solutions purchase as part of the acquisition of Tabletz? A. $52,750 B. $105,500 C. $211,000 D. $158,250