The DOC Corporation with a book value of $20 million and a market value of $30 million has ACQUIRED the CIC Corporation with a book value of $6 million and a market value of $8 million at a price of $9 million. If the transaction is a purchase, will there be any goodwill, and if so, what is the amount of goodwill?

A. No goodwill; 0

B. Yes, goodwill; 3

C. Yes, goodwill; 1

D. Goodwill cannot be calculated with the information given