The January 1, 2019 statement of Financial Position of Solo Corporation at book and market values were as follows:

Polo Corporation paid P 1,425,000 in cash for 80% of Solo Corporation's common stock. If the there is no available fair value of NCI (Non-Controlling Interest). How much is the Partial Goodwill?

Select one:

a P237,000

b P 285,000

c P 420,000

d P 297,000