Unity Limited acquired $100\%$ of the share capital of Bellvista Limited for $$300000.$ Bellvista had total shareholder$$s equity of $$200000.$ The book values of Bellvista Limited$$s assets were: buildings $$100000,$ machinery $$120000.$ The fair values of these assets were: buildings $$180000,$ machinery $$140000.$ The tax rate is $30\%.$ The acquisition analysis will determine:

a$.$

a gain on bargain purchase of $$100000.$

b$.$

a goodwill of $$30000.$

c$.$

a goodwill of $$80000.$

d$.$

a gain on bargain purchase of $$20000.$