Solitary Man Ltd purchased 100% of the shares in Rockabilly Ltd on 1 July 2020, for a cash consideration of $ 500,000. On that date, the equity balances of Rockabilly Ltd were: Share Capital $250,000 Retained Earnings $150,000 Asset Revaluation Reserve $70,000 All of the identifiable net assets were recorded at their fair value in the books of Rockabilly Ltd, except for: Provision for legal claims (contingent liability) - Estimated claim recorded in the note $10,000; Fair value $20,000 Rockabilly Ltds assets also included Goodwill of $20,000. The Company Tax rate is 30%. The line item for goodwill in the consolidation worksheet will include the following entry in the adjustment column: a. Dr Goodwill of $44,000 b. Cr Goodwill of $20,000 c. None of the other options are correct d. Dr Goodwill of $64,000 e. Dr Goodwill of $20,000