Suppose the following information is related to legal merger: The combinor issued $10000$ common shares with $$10$ par value and $$20$ FMV to acquire all the voting common stocks of combinee. The business combination costs: direct $10000$ and indirect $15000.$ The net assets of combinee at the FMV $220000.$ The goodwill is

a$.20000$ negative

b$.10000$ negative

c$.20000$ positive

d$.10000$ positive