Stark Ltd purchased all the shares of Ironman Ltd on 1 Jan 20X8 for $250,000. On that date, Ironman Ltds equities had share capital of $100,000 and retained profits of $165,000. On the control date, the fair value of Ironman Ltds net assets was $10,000 higher than their carrying amount. How much consolidation goodwill/bargain purchase gain should be reported in the consolidated financial statements?

a. $25,000 consolidation bargain purchase gain

b. $25,000 consolidation goodwill

c. $15,000 consolidation goodwill

d. $15,000 consolidation bargain purchase gain