The owners of wild horse electronics are contemplating selling the business the earnings for the past 5 years totaled $922000 including a gain on disco untuned operations of 32100 the annual earnings based on average rate of return on investments for this industry would have been 140900 if excess earnings are to be capitalized at 15% then implied goodwill should be

A 889900

B 215100

C 288560

D 247200